SEC Comment Letter for Lumen Technologies, (LUMN) — Oct 27, 2015
Lumen Technologies, Inc.
Date: Oct. 27, 2015 · CIK: 0000018926 · Accession: 0000000000-15-051451
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3720 October 26, 2015 David D. Cole Executive Vice President, Controller and Operations Support CenturyLink , Inc. 100 CenturyLink Drive Monroe, LA 71203
Re: CenturyLink , Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 24, 2015 File No. 1-07784
Dear Mr. Cole :
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 Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
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Mail Stop 3720 October 26, 2015 David D. Cole Executive Vice President, Controller and Operations Support CenturyLink , Inc. 100 CenturyLink Drive Monroe, LA 71203 Re: CenturyLink , Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 24, 2015 File No. 1-07784 Dear Mr. Cole : 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 Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director AD Office 11 – Telecommunications