SEC Comment Letter for Lumen Technologies, (LUMN) — Mar 27, 2026

Lumen Technologies, Inc.
Date: March 27, 2026 · CIK: 0000018926 · Accession: 0000000000-26-003142

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March 27, 2026

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Lumen Technologies, Inc.

Letter

March 27, 2026 Mark Hacker Executive Vice President and Chief Legal Officer Qwest Corporation 931 14th Street Denver, CO 80202 Re:Qwest Corporation Draft Registration Statement on Form S-4 Submitted March 25, 2026 CIK No. 377-09168 Dear Mark Hacker: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Edwin Kim at 202-551-3297 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Benjamin D. Stern, Esq.

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March 27, 2026
Mark Hacker
Executive Vice President and Chief Legal Officer
Qwest Corporation
931 14th Street
Denver, CO 80202
Re:Qwest Corporation
Draft Registration Statement on Form S-4
Submitted March 25, 2026
CIK No. 377-09168
Dear Mark Hacker:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Edwin Kim at 202-551-3297 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Benjamin D. Stern, Esq.

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