SEC Company Response from Lumen Technologies, (LUMN) — Apr 16, 2026
Lumen Technologies, Inc.
Date: April 16, 2026 · CIK: 0000018926 · Accession: 0001193125-26-157979
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295091
Letter
Re: Qwest Corporation
Qwest Corporation 931 14 th Street Denver, Colorado 80202 April 16, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010
Attention: Edwin Kim
Lumen Technologies, Inc.
Registration Statement on Form S-4
File Nos. 333-295091 and 333-295091-01 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement of Qwest Corporation, so that such Registration Statement will be declared effective as of 8:00 a.m. Eastern Daylight Time on April 20, 2026, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Stern at (212) 906-1228 or, in his absence, Gabriella Tang at (212) 906-4681. Thank you for your assistance in this matter.
Very truly yours,
QWEST CORPORATION
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CORRESP 1 filename1.htm CORRESP Qwest Corporation 931 14 th Street Denver, Colorado 80202 April 16, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Edwin Kim Re: Qwest Corporation Lumen Technologies, Inc. Registration Statement on Form S-4 File Nos. 333-295091 and 333-295091-01 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement of Qwest Corporation, so that such Registration Statement will be declared effective as of 8:00 a.m. Eastern Daylight Time on April 20, 2026, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Stern at (212) 906-1228 or, in his absence, Gabriella Tang at (212) 906-4681. Thank you for your assistance in this matter. Very truly yours, QWEST CORPORATION By: /s/ Mark Hacker Name: Mark Hacker Title: Executive Vice President and Chief Legal Officer cc: Benjamin Stern, Latham & Watkins LLP Shawn Quinn, Latham & Watkins LLP