THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
0000 XXXXX XXXXXXX XXXXXX
XXXX XXXXX, XXXXXXX 00000
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INTEROFFICE MEMORANDUM
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Date: February 21, 1997
To: Xxxxx Xxxxxx
Second Vice-President, Director of Annuity/Pension Financial Reporting
From: Xxxxxx Xxxxx, Senior Counsel
Re: Lincoln National Variable Annuity Account L
Attorney's Opinion and Consent Letter
Rule 24f-2 Notice - year ended December 31, 1996
(File No. 333-4999:811-7645
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At the request of the management of The Lincoln National Life Insurance Company,
for and on behalf of Lincoln National Variable Annuity Account H, I have made
such examination of law and have examined such records and documents as I have
deemed necessary to render the opinion expressed below.
I am of the opinion that the securities the registration of which the above
notice makes definite in number were legally issued, fully paid, and
non-assessable.
I consent to the filing of this Opinion as an exhibit to the Fund's Rule 24f-2
Notice dated 2-26-97.
