# CORRESP — LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) > LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) → SEC staff · filed 2026-02-25 · ticker LNC, LNC-PD · SIC 6311 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001193125-26-070573 - **Form:** CORRESP - **Filer:** LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) - **CIK:** 0000059558 - **Ticker:** LNC, LNC-PD - **Filed:** 2026-02-25 - **SIC industry:** 6311 - **HQ:** Radnor, PA ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/59558/000119312526070573/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=59558&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) - UPLOAD — 2026-02-25 — /comment-letter/0000000000-26-001920 - CORRESP — 2026-02-20 — /comment-letter/0001193125-26-061558 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (CIK 0000059558), filed 2026-02-25, accession 0001193125-26-070573. Retrieved via MORVS 2026-11-07 from https://api.morvs.ai/comment-letter/0001193125-26-070573. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*