THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
1300 S. Clinton Street
Fort Wayne, IN 46802
Direct Dial: (219) 455-4750
Facsimile: (219) 455-5135
September 12, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Lincoln Life & Annuity Variable Annuity Account H (Legacy III)
File Nos. 811-08441; 333-38007
Commissioners:
As required by Rule 30d-2 under the Investment Company Act of 1940, as
amended, (the "Act"), Lincoln Life & Annuity Variable Annuity Account H ("the
Account"), a unit investment trust, registered under the Act, on or about
February 29, 2000, mailed to its contract owners a report containing financial
statements and other applicable information required by Rule 30d-1 under the Act
("Semi-Annual Report") for each of the management investment companies (the
"Underlying Funds") issuing securities held by the Account. This filing
constitutes the filing of those reports as required by Rule 30b2-1 under the
Act.
Pursuant to Rule 30b2-1 under the Act, the Underlying Funds have filed
their Semi-Annual Reports with the Securities and Exchange Commission via EDGAR.
The filings are incorporated herein by reference.
Please do not hesitate to call me at the above-listed number with any questions.
Sincerely,
/s/ Janet L. Lindenberg
Janet L. Lindenberg
Senior Paralegal
