[LINCOLN LOGO]
Direct Dial: (219)455-3917
Facsimile: (219)455-5135
January 17, 2001
VIA EDGAR
Keith Carpenter, Esq.
Branch Chief
Office of Insurance Products
Division of Investment Management
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Withdrawal Request
Dear Mr. Carpenter:
Please consider this letter an application to the Securities and Exchange
Commission (the "Commission") pursuant to Rule 477 under the Securities Act of
1933, as amended (the "Securities Act"), requesting withdrawal of the
Registration Statement on Form N-4 for Lincoln Life Variable Annuity Account N
ChoicePlus XL (File No. 333-62819), EDGAR accession number 0001047469-98-033629
filed with the Commission via EDGAR on September 3, 1998, under the Securities
Act.
Management has determined that the product offered through the
above-referenced registration statement will not be offered. Accordingly, we are
respectfully requesting withdrawal of this registration statement.
Please accept our apologies for whatever inconvenience this may have
caused. If you should have any questions or comments, please contact the
undersigned at (219) 455-3917 or Kimberly J. Smith at Sutherland, Asbill &
Brennan LLP at (202) 383-0314.
Sincerely,
/s/ Mary Jo Ardington
Mary Jo Ardington
Counsel
cc: Kimberly J. Smith, Esq.
