SEC Comment Letter for Lumen Technologies, (LUMN) — Jul 9, 2009

Lumen Technologies, Inc.
Date: July 9, 2009 · CIK: 0000018926 · Accession: 0000000000-09-036546

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

July 9, 2009

Author

Larry Spirgel

Form

UPLOAD

Company

Lumen Technologies, Inc.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 July 9, 2009 Via U.S. Mail Mr. Glen F. Post, III Chairman of the Board of Directors 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, 2008 Filed February 29, 2008 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. Sincerely, Larry Spirgel Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720

July 9, 2009

Via U.S. Mail

Mr. Glen F. Post, III Chairman of the Board of Directors 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, 2008
  Filed February 29, 2008   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.
 Sincerely,       Larry Spirgel  Assistant Director

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