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SEC Company Response from Lumen Technologies, (LUMN) — Feb 9, 2017

Lumen Technologies, Inc.
Date: Feb. 9, 2017 · CIK: 0000018926 · Accession: 0001193125-17-036324

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File numbers found in text: 333-215121

Date
February 9, 2017
Author
Assistant Director
Form
CORRESP
Company
Lumen Technologies, Inc.

Letter

VIA EDGAR AND EMAIL Division of Corporation Finance Securities and Exchange Commission Attention: CenturyLink, Inc. Registration Statement on Form S-4 Filed December 15, 2016 File No. 333-215121

Dear Mr. Spirgel:

Reference is made to the Registration Statement on Form S-4 (File No. 333-215121) (the “Registration Statement”) filed by CenturyLink, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on December 15, 2016, as amended on January 17, 2017, January 26, 2017 and February 9, 2017.

The Company hereby requests that the Registration Statement be made effective at 3:00 p.m. Eastern Standard Time on February 13, 2017, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.

If you have any questions concerning this letter, or if you require any additional information, please contact the undersigned at (212) 403-1220 or DongJu Song at (212) 403-1166.

Very truly yours,
/s/ Eric S.
Robinson

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 [LETTERHEAD OF WACHTELL, LIPTON,
ROSEN & KATZ]

 February 9, 2017

VIA EDGAR AND EMAIL

Division of Corporation Finance

 Securities and Exchange
Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Attention:

Larry Spirgel

Assistant Director

AD Office 11 - Telecommunications

Re:

 CenturyLink, Inc.

 Registration
Statement on Form S-4

 Filed December 15, 2016

File No. 333-215121

 Dear Mr. Spirgel:

Reference is made to the Registration Statement on Form S-4 (File No. 333-215121) (the “Registration Statement”) filed
by CenturyLink, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on December 15, 2016, as amended on January 17, 2017, January 26, 2017 and
February 9, 2017.

 The Company hereby requests that the Registration Statement be made effective at 3:00 p.m. Eastern Standard Time
on February 13, 2017, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.

If you have any questions concerning this letter, or if you require any additional information, please contact the undersigned at
(212) 403-1220 or DongJu Song at (212) 403-1166.

 Very truly yours,

/s/ Eric S.
Robinson

     Eric S. Robinson

Cc:
Stacey Goff, Executive Vice President and General Counsel, CenturyLink, Inc.

John Ryan, Chief Legal Officer and Secretary, Level 3 Communications, Inc.

David K. Boston, Willkie Farr & Gallagher LLP