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[LETTERHEAD OF SUTHERLAND ASBILL & BRENNAN LLP]
April 6, 1999
VIA EDGARLINK
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U.S. Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
Judiciary Plaza
450 Fifth Street, NW
Washington, D.C. 20549
Re: Lincoln National Variable Annuity Account H
File No. 33-27783
Filing Pursuant to Rule 497(j)
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Commissioners:
On behalf of The Lincoln National Life Insurance Company ("the Company") and
Lincoln National Variable Annuity Account H (the "Account"), we hereby certify,
pursuant to paragraph (j) of Rule 497 under the Securities Act of 1933, that the
form of the Prospectus and Statement of Additional Information ("SAI") being
used in connection with certain deferred variable annuity contracts offered by
the Company through the Account and otherwise required to be filed under
paragraph (c) of Rule 497 do not differ from the Prospectus and SAI contained in
Post-Effective Amendment No. 12 for the Account filed on March 30, 1999.
If you have any questions, please contact the undersigned at (202) 383-0314 or
Terrence Davis at (202) 383-0202.
Sincerely,
/s/ Kimberly J. Smith
Kimberly J. Smith
cc: Steven Kluever
Terrence Davis
