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May 5, 1998
Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Lincoln National Variable Annuity Separate Account C
(Registration No. 33-25990)
Ladies and Gentlemen:
On behalf of The Lincoln National Life Insurance Company (the "Company") and
Lincoln National Variable Annuity Separate Account C, we are filing a
certification pursuant to paragraph (j) of Rule 497 under the Securities Act
of 1933. In this regard, we certify that the form of prospectus and Statement
of Additional Information ("SAI") for certain variable annuity contracts
offered by the Company through the Account otherwise required to be filed
under paragraph (c) of Rule 497 would not differ from the form of prospectus
and SAI contained in the most recent post-effective amendment filed
electronically on April 22, 1998.
Sincerely,
/s/ Julie A. Flanagan
Julie A. Flanagan
Security Fund Specialist
