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SEC Company Response from Lumen Technologies, (LUMN) — Aug 1, 2013

Lumen Technologies, Inc.
Date: Aug. 1, 2013 · CIK: 0000018926 · Accession: 0001104659-13-058831

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Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
August 1, 2013
Author
/s/ R. Stewart Ewing
Form
CORRESP
Company
Lumen Technologies, Inc.

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporate Finance CenturyLink, Inc. Form 10-K for the Year Ended December 31, 2012 Filed March 1, 2013 File No. 1-07784

Dear Mr. Spirgel:

On behalf of CenturyLink, Inc., I am writing to acknowledge receipt of your letter, dated July 18, 2013, relating to our Annual Report on Form 10-K for the year ended December 31, 2012. As we discussed with Robert Littlepage on Tuesday, July 30, 2013, we intend to respond to your letter in approximately one week. As a result of your comments, we are currently considering including additional disclosures in our next Report on Form 10-Q, but as we are still in the middle of drafting that Report on Form 10-Q we need additional time to ensure that any additional disclosures are thoroughly vetted through our full disclosure review process. Thank you for your understanding. Please call me at (318) 388-9512 if you have any questions.

Sincerely,
/s/ R. Stewart Ewing

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CORRESP
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August 1,   2013

    VIA EDGAR

Mr. Larry   Spirgel

Assistant Director

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

CenturyLink, Inc.

Form 10-K for the Year Ended December 31, 2012

Filed March 1, 2013

File No. 1-07784

Dear Mr. Spirgel:

On behalf of CenturyLink, Inc., I am writing to acknowledge receipt of your letter, dated July 18, 2013, relating to our Annual Report on Form 10-K for the year ended December 31, 2012. As we discussed with Robert Littlepage on Tuesday, July 30, 2013, we intend to respond to your letter in approximately one week.  As a result of your comments, we are currently considering including additional disclosures in our next Report on Form 10-Q, but as we are still in the middle of drafting that Report on Form 10-Q we need additional time to ensure that any additional disclosures are thoroughly vetted through our full disclosure review process.  Thank you for your understanding. Please call me at (318) 388-9512 if you have any questions.

Sincerely,

/s/   R. Stewart Ewing

R.   Stewart Ewing

Executive   Vice President, Chief Financial Officer and Assistant Secretary

 cc: W. Bruce Hanks, Chair —   CenturyLink, Inc. Audit Committee