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[Lincoln Life Logo]
1300 South Clinton Street
Fort Wayne, IN 46802
(219) 455-4197
May 4, 1999
Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
RE: Lincoln Life Variable Annuity Account N (Registration No. 333-40937)
Ladies and Gentlemen:
In accordance with paragraph (j) of Rule 497 of Regulation C under the
Securities Act of 1933, I hereby certify that the form of prospectus and
statement of additional information dated May 1, 1999 does not differ
from that contained in the most recent amendment to the registration
statement filed on Form N-4 with the Commission electronically on
April 28, 1999.
If there are any questions regarding this filing, please contact me at the
above-listed number.
Sincerely,
/S/KAREN PUTMAN
Karen Putman
Securities Fund Specialist
