SEC Comment Letter for Lumen Technologies, (LUMN) — Oct 5, 2006

Lumen Technologies, Inc.
Date: Oct. 5, 2006 · CIK: 0000018926 · Accession: 0000000000-06-048389

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

October 5, 2006

Author

Larry Spirgel

Form

UPLOAD

Company

Lumen Technologies, Inc.

Letter

Via U.S. Mail Mr. Glen F. Post, III Chairman of the Board and Chief Executive Officer CenturyTel, Inc. 100 CenturyTel Drive Monroe, Louisiana 71203 Form 10-Q for the quarter ended March 31, 2006 Filed May 3, 2006 File No. 1-7784

RE: CenturyTel, Inc. Form 10-K for the fiscal year ended December 31, 2005 Filed March 16, 2006

Dear Mr. Post:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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Mail Stop 3720

        October 5, 2006

Via U.S. Mail

Mr. Glen F. Post, III
Chairman of the Board and
Chief Executive Officer
CenturyTel, Inc.
100 CenturyTel Drive
Monroe, Louisiana 71203

 RE: CenturyTel, Inc.
  Form 10-K for the fiscal year ended December 31, 2005
  Filed March 16, 2006

  Form 10-Q for the quarter ended March 31, 2006
  Filed May 3, 2006
  File No. 1-7784

Dear Mr. Post:

 We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

       S i n c e r e l y ,

       L a r r y  S p i r g e l
       A s s i s t a n t  D i r e c t o r

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