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LINCOLN LIFE(TM)
1300 South Clinton
Fort Wayne, IN 46802
(219)455-4750
May 7, 1996
Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Lincoln National Flexible Premium Variable Life Account D (Registration No.
33-00417) and Lincoln National Flexible Premium Variable Life Account F
(Registration No. 33-14692)
Ladies and Gentlemen:
In accordance with Rule 497(j) of Regulation C under the Securities Act of 1933,
the above-listed Registrants certify that:
a. the form of prospectus that would have been filed under paragraph
(c) of Rule 497 would not have differed from that contained in the
most recent post-effective amendment to the Registrant's
registration statement on Form S-6; and
b. the text of the most recent post-effective amendment to the
Registrant's registration statement was filed with the Commission
electronically on May 1, 1996.
Sincerely,
/S/ JANET L. LINDENBERG
Janet L. Lindenberg
Paralegal