LINCOLN LIFE
1300 South Clinton Street
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 Variable Annuity Account E
(Registration Nos. 33-26032 and 811-4882)
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 and statement of additional information
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 N-4;
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 2, 1996.
Sincerely,
/S/ JANET L. LINDENBERG
Janet L. Lindenberg
Paralegal
