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SEC Company Response from Lumen Technologies, (LUMN) — Sep 8, 2015

Lumen Technologies, Inc.
Date: Sept. 8, 2015 · CIK: 0000018926 · Accession: 0001193125-15-314087

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File numbers found in text: 333-206725

Date
September 8, 2015
Author
/s/ Stacey W. Goff
Form
CORRESP
Company
Lumen Technologies, Inc.

Letter

Via EDGAR and email Washington, D.C. 20549 Attention: Will Mastrianna Re: CenturyLink, Inc. Registration Statement on Form S-4 filed September 2, 2015 Registration No. 333-206725

Dear Mr. Mastrianna:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended (the “Securities Act “), CenturyLink, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement will become effective under the Securities Act by 2:00 p.m. (Eastern Time) on Thursday, September 10, 2015, or as soon thereafter as practicable.

In connection with this request, the Company acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The cooperation of the staff in meeting our request is very much appreciated. Thank you for your assistance with these matters. Please contact me at (318) 388-9539 or Kenneth J. Najder of Jones Walker L.L.P. at (504) 582-8386, as promptly as practicable upon declaration of effectiveness.

Sincerely,
/s/ Stacey W. Goff

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CORRESP
1
filename1.htm

CORRESP

 Stacey W. Goff

 Executive Vice
President

 General Counsel and Secretary

 100 CenturyLink Drive

Monroe, LA 71203

 Tel:
318.388.9539

 September 8, 2015

Via EDGAR and email

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Attention: Will Mastrianna

Re:
CenturyLink, Inc. Registration Statement on Form S-4 filed September 2, 2015

Registration No. 333-206725

 Dear Mr. Mastrianna:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities
Act of 1933, as amended (the “Securities Act “), CenturyLink, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement will
become effective under the Securities Act by 2:00 p.m. (Eastern Time) on Thursday, September 10, 2015, or as soon thereafter as practicable.

In connection with this request, the Company acknowledges that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 The cooperation of the staff in meeting our request is very much appreciated. Thank you for your
assistance with these matters. Please contact me at (318) 388-9539 or Kenneth J. Najder of Jones Walker L.L.P. at (504) 582-8386, as promptly as practicable upon declaration of effectiveness.

Sincerely,

/s/ Stacey W. Goff

Stacey W. Goff

Executive Vice President,

Chief Administrative Officer,

General Counsel and Secretary