SEC Comment Letter for Lumen Technologies, (LUMN) — Aug 21, 2013
Lumen Technologies, Inc.
Date: Aug. 21, 2013 · CIK: 0000018926 · Accession: 0000000000-13-045963
AI Filing Summary & Sentiment
Reasoning
Letter
August 19 , 2013 Via E -mail R. Steward Ewing, Jr. EVP, Chief Financial Officer CenturyLink, Inc. 100 CenturyLink Drive Monroe, LA 71203
Re: CenturyLink, Inc. Form 10-K for the Year Ended December 31, 2012 Filed March 1, 2013 File No. 1 -07784
Dear Mr. Ewing:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Robert S. Littlepage for
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August 19 , 2013 Via E -mail R. Steward Ewing, Jr. EVP, Chief Financial Officer CenturyLink, Inc. 100 CenturyLink Drive Monroe, LA 71203 Re: CenturyLink, Inc. Form 10-K for the Year Ended December 31, 2012 Filed March 1, 2013 File No. 1 -07784 Dear Mr. Ewing: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who ar e responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Robert S. Littlepage for Larry Spir gel Assistant Director