SEC Comment Letter for Lumen Technologies, (LUMN) — Aug 8, 2023

Lumen Technologies, Inc.
Date: Aug. 8, 2023 · CIK: 0000018926 · Accession: 0000000000-23-008611

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File numbers found in text: 001-07784

Date

August 8, 2023

Author

Office of Technology

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Lumen Technologies, Inc.

Letter

United States securities and exchange commission logo August 8, 2023 Chris Stansbury Chief Financial Officer Lumen Technologies, Inc. 100 CenturyLink Drive Monroe, LA 71203 Re:Lumen Technologies, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 23, 2023 File No. 001-07784 Dear Chris Stansbury: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Taylor Kriner, Director SEC Reporting

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United States securities and exchange commission logo
August 8, 2023
Chris Stansbury
Chief Financial Officer
Lumen Technologies, Inc.
100 CenturyLink Drive
Monroe, LA 71203
Re:Lumen Technologies, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 23, 2023
File No. 001-07784
Dear Chris Stansbury:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Taylor Kriner, Director SEC Reporting

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