<PAGE>
[LETTERHEAD OF LINCOLN LIFE]
May 6, 1997
VIA EDGAR
- ---------
Securities and Exchange Commission
Division of Insurance Management
Office of Insurance Products
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Lincoln National Variable Annuity Account E
(File Nos. 33-26032; 811-4882)
Dear Ladies and Gentlemen:
The form of Prospectus and Statement of Additional Information 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, which was filed electronically on April 22, 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
