Document:

ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 20, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account C, in Post-Effective Amendment No. 36
to the Registration Statement (Form N-4 No. 033-25990) pertaining to
Lincoln National Variable Annuity Account C, which is incorporated by reference
into Post-Effective Amendment No. 39.

    

                                                  /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 20, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account C, in Post-Effective Amendment No. 21
to the Registration Statement (Form N-4 No. 333-68842) pertaining to
Lincoln National Variable Annuity Account C, which is incorporated by reference
into Post-Effective Amendment No. 24.

    

                                                  /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 20, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account E, in Post-Effective Amendment No. 39
to the Registration Statement (Form N-4 No. 033-26032) pertaining to
Lincoln National Variable Annuity Account E, which is incorporated by reference
into Post-Effective Amendment No. 42.

    

                                         /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 13, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account H in Post-Effective Amendment No. 36
to the Registration Statement (Form N-4 No. 033-27783) pertaining to
Lincoln National Variable Annuity Account H, which is incorporated by reference
into Post-Effective Amendment No. 39.

    

                                                     /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” in Post-Effective Amendment No. 34 to the Registration
Statement (Form N-4 No.
333-18419) pertaining
to Lincoln National Variable Annuity Account H, which is incorporated by reference
into Post-Effective Amendment No. 37. We also consent to the use of our
reports dated (a) March 18, 2009, with respect to the consolidated
financial statements of The Lincoln National Life Insurance Company and (b)
March 13, 2009, with respect to the financial statements of Lincoln
National Variable Annuity Account H, in Post-Effective Amendment
No. 33, which is incorporated by reference into Post-Effective Amendment
No. 37.

    

                                                     /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 13, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account H, in Post-Effective Amendment No. 27
to the Registration Statement (Form N-4 No. 333-35784) pertaining to
Lincoln National Variable Annuity Account H, which is incorporated by reference
into Post-Effective Amendment No. 30.

    

                                               /s/ Ernst & Young
LLP

     

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 13, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account H, in Post-Effective Amendment No. 24
to the Registration Statement (Form N-4 No. 333-35780) pertaining to
Lincoln National Variable Annuity Account H, which is incorporated by reference
into Post-Effective Amendment No. 28.

    

                                            /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 13, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account H, in Post-Effective Amendment No. 27
to the Registration Statement (Form N-4 No. 333-61592) pertaining to
Lincoln National Variable Annuity Account H, which is incorporated by reference
into Post-Effective Amendment No. 30.

    

                                               /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” in Post-Effective Amendment No. 27 to the Registration
Statement (Form N-4 No.
333-63505) pertaining
to Lincoln National Variable Annuity Account H, which is incorporated by
reference into Post-Effective Amendment No. 31. We also consent to the use of our
reports dated (a) March 18, 2009, with respect to the consolidated
financial statements of The Lincoln National Life Insurance Company and (b)
March 13, 2009, with respect to the financial statements of Lincoln
National Variable Annuity Account H, in Post-Effective Amendment
No. 26, which is incorporated by reference into Post-Effective Amendment
No. 31.

    

                                         /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 13, 2009, with respect to the financial statements of
Lincoln National Variable Annuity Account H, in Post-Effective Amendment No. 11
to the Registration Statement (Form N-4 No. 333-135219) pertaining to
Lincoln National Variable Annuity Account H, which is incorporated by reference
into Post-Effective Amendment No. 14.

     

                                              /s/
Ernst & Young LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009ex10a.htm

    

    

    Exhibit
10(a)

    

    

    

    Consent of Ernst
& Young LLP, Independent Registered Public Accounting Firm

    

    

    We consent to the
reference to our firm under the caption “Independent Registered Public
Accounting Firm” and to the
use of our reports dated (a) March 18, 2009, with respect to the
consolidated financial statements of The Lincoln National Life Insurance Company
and (b) March 13, 2009, with respect to the financial statements of
Lincoln Life Variable Annuity Account N, in Post-Effective Amendment No. 31 to
the Registration Statement (Form N-4 No. 333-40937) pertaining to
Lincoln Life Variable Annuity Account N, which is incorporated by reference
into Post-Effective Amendment No. 35.

    

                                                     /s/ Ernst & Young
LLP

     

    Philadelphia,
Pennsylvania

    December 2,
2009

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