# EDGAR Filing Document

**Accession Number:** 0000059558
**File Stem:** 0001193125-26-070573
**Filing Date:** 2026-2
**Character Count:** 2425
**Document Hash:** d78b567b1973f47f00834afc252f6c62
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-070573.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001193125-26-070573

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260225

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LINCOLN NATIONAL CORP
- **CENTRAL INDEX KEY:** 0000059558
- **STANDARD INDUSTRIAL CLASSIFICATION:** LIFE INSURANCE [6311]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 351140070
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 150 N RADNOR CHESTER RD
- **CITY:** RADNOR
- **STATE:** PA
- **ZIP:** 19087
- **BUSINESS PHONE:** 4845831400

**MAIL ADDRESS:**
- **STREET 1:** 150 N RADNOR CHESTER RD
- **CITY:** RADNOR
- **STATE:** PA
- **ZIP:** 19087

![LOGO](g855228g0225192208842.jpg)

February 25, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Lincoln National Corporation**  |

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**Registration Statement on Form S-4** 

**Filed on February 20, 2026** 

**File No. 333-293625** 

Dear Sir/Madam:

Lincoln National Corporation, an Indiana corporation (the "<u>Company</u>"), hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-293625), filed by the Company with the United States Securities and Exchange Commission on February 20, 2026 (the "<u>Registration Statement</u>"), to 4:00 p.m., Eastern time, on Friday, February 27, 2026, or as soon thereafter as practicable.

There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.

Please contact Nicholas G. Demmo of Wachtell, Lipton, Rosen & Katz, special counsel to the Company, at (212) 403-1381 or NGDemmo@wlrk.com as soon as the Registration Statement has been declared effective, or if you have any questions or concerns regarding this matter.

[*Signature page follows*]

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| | |
|:---|:---|
| **LINCOLN NATIONAL CORPORATION** | **LINCOLN NATIONAL CORPORATION** |
| By: | /s/ Christopher Neczypor |
| Name: | Christopher Neczypor |
| Title: | Executive Vice President and Chief Financial Officer |

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cc: Nicholas G. Demmo

Wachtell, Lipton, Rosen & Katz