The vagus nerve is the only nerve responsible for parasympathetic innervation of the lungs. The phrenic nerve and intercostal nerves are somatic nerves and are not involved in innervation of the heart or lungs. The greater thoracic splanchnic and lesser thoracic splanchnic nerves are responsible for carrying preganglionic sympathetic fibers for the innervation of the abdomen. They also carry afferents for pain from the abdomen.