SEC Comment Letter for Lumen Technologies, (LUMN) — Jun 8, 2010

Lumen Technologies, Inc.
Date: June 8, 2010 · CIK: 0000018926 · Accession: 0000000000-10-031805

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File numbers found in text: 001-7784

Date

June 8, 2010

Author

/s/ Larry Spirgel

Form

UPLOAD

Company

Lumen Technologies, Inc.

Letter

June 8, 2010 Mr. Glen F. Post, III Chief Executive Officer and President CenturyLink, Inc. 100 CenturyLink Dr. Monroe, LA 71203 RE: CenturyLink, Inc. (f/k/a CenturyTel, Inc.) Form 10-K for the fiscal year ended Decemb er 31, 2009 File No. 001-7784

Dear Mr. Post: We have completed our review of your f iling and do not have any further comments at this time. Sincerely, /s/ Larry Spirgel Larry Spirgel Assistant Director

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June 8, 2010

Mr. Glen F. Post, III Chief Executive Officer and President CenturyLink, Inc. 100 CenturyLink Dr. Monroe, LA  71203
 RE: CenturyLink, Inc. (f/k/a CenturyTel, Inc.)
Form 10-K for the fiscal year  ended Decemb er 31, 2009
  File No. 001-7784

Dear Mr. Post:   We have completed our review of your f iling and do not have any further comments at
this time.
Sincerely,
  /s/ Larry Spirgel
Larry Spirgel Assistant Director

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