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[LOGO OF LINCOLN LIFE]
1300 South Clinton
Fort Wayne, IN 46802
Writer's Direct Dial: 219/ 455-4750
Telefax Number: 219/ 455-5135
May 7, 1997
VIA EDGAR
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Securities & Exchange Commission
Division of Insurance Management
Office of Insurance Products
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Lincoln National Flexible Premium Variable Life Account D
(File Nos. 33-417; 811-4592)
Dear Ladies and Gentlemen:
The form of Prospectus that would have been filed under paragraph (c) of Rule
497 of Regulation C under the Securities Act of 1933, does not differ from that
contained in the most recent amendment to the registration statement, and the
text of the most recent amended registration statement was filed electronically
on April 23, 1997.
If you have any questions or comments concerning this filing, please contact me
at the above-listed number.
Sincerely,
/s/ Janet L. Lindenberg
Janet L. Lindenberg
Paralegal
Lincoln National Life Insurance Co. is a part of Lincoln National Corp.
