LINCOLN NATIONAL FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT G
N-30D, 2000-09-11
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[LINCOLN FINANCIAL GROUP LOGO]

Jeffrey A. Brine
Asst. Vice President &
Senior Counsel
Law Department
The Lincoln National Life Insurance Company
350 Church Street
Hartford, CT 06103-1106
Direct Dial:  (860) 466-1079
Facsimile:    (860) 466-1778


September 8, 2000


VIA EDGAR


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re:      Lincoln Life Flexible Premium Variable Life Account G
         File No. 33-22740; 811-05585

Commissioners:

     As  required  by Rule 30d-2 under the  Investment  Company Act of 1940,  as
amended, (the "Act"), Lincoln Life Flexible Premium Variable Life Account G (the
"Account"),  a unit investment  trust,  registered  under the Act, mailed to its
contract owners a report  containing  financial  statements and other applicable
information  required by Rule 30d-1 under the Act ("Annual  Report") for each of
the management  investment companies (the "Underlying Funds") issuing securities
held by the  Account.  This filing  constitutes  the filing of those  reports as
required by Rule 30b2-1 under the Act.

     Pursuant  to Rule 30b2-1  under the Act,  the  Underlying  Funds have filed
their annual reports with the Securities and Exchange  Commission via EDGAR. The
filings are incorporated herein by reference.

     Please do not  hesitate  to contact me at the  telephone  number  indicated
above with any questions.

Sincerely,

/s/ Jeffrey A. Brine

Jeffrey A. Brine



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