LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT D
497J, 1996-05-07
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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


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