SEC Comment Letter 0000000000-23-008611 to Lumen Technologies, Inc. (LUMN) (CIK 0000018926) (LUMN)
Lumen Technologies, Inc. (LUMN) (CIK 0000018926)
Date: Aug. 8, 2023 · CIK: 0000018926 · Accession: 0000000000-23-008611
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File numbers found in text: 001-07784
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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