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 Flexible Premium Variable Life Account K
(Registration Nos. 33-76432 and 811-8412)
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 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 S-6;
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 1, 1996.
Sincerely,
/S/ JANET L. LINDENBERG
Janet L. Lindenberg
Paralegal
