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[Lincoln National Life Insurance Company]
[1300 S. Clinton Street]
[Fort Wayne, IN 46802]
July 7, 1999
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
Judiciary Plaza
450 Fifth Street, N.W.
Washington D.C. 20549
RE: Lincoln National Variable Annuity Account C
File No. 33-25990
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Commissioners:
On behalf of The Lincoln National Life Insurance Company (the "Company")
and Lincoln National Variable Annuity Account C (the "Account"), I hereby
certify, pursuant to paragraph (j) of Rule 497 under the Securities Act of
1933, that the form of the Prospectus and Statement of Additional ("SAI")
being used in connection with certain deferred variable annuity contracts
offered by the Company through the Account and otherwise required to be filed
under paragraph (c) of Rule 497 do not differ from the Prospectus and SAI
contained in the Post-Effective Amendment No. 17 for the Account filed on
July 1, 1999.
If you have any questions, please contact me at (219) 455-6565.
Sincerely,
/s/ Steven M. Kluever
Steven M. Kluever
Copy to: Kim Smith, Sutherland, Asbill & Brennan
Brian Burke, Lincoln Life
