Index: sys/netinet/tcp_lro.c
===================================================================
--- sys/netinet/tcp_lro.c
+++ sys/netinet/tcp_lro.c
@@ -1832,7 +1832,8 @@
 					nm = m_getcl(M_NOWAIT, MT_DATA, (M_ACKCMP|M_PKTHDR));
 				else {
 					nm = m_gethdr(M_NOWAIT, MT_DATA);
-					nm->m_flags |= M_ACKCMP;
+					if (nm)
+						nm->m_flags |= M_ACKCMP;
 				}
 				if (nm) {
 					nm->m_pkthdr.rcvif = lc->ifp;
@@ -2013,7 +2014,8 @@
 				nm = m_getcl(M_NOWAIT, MT_DATA, (M_ACKCMP|M_PKTHDR));
 			else {
 				nm = m_gethdr(M_NOWAIT, MT_DATA);
-				nm->m_flags |= M_ACKCMP;
+				if (nm)
+					nm->m_flags |= M_ACKCMP;
 			}
 			if (nm) {
 				nm->m_pkthdr.rcvif = lc->ifp;