SEC Comment Letter for QWEST (CTGG) — Jul 7, 2008

QWEST CORP
Date: July 7, 2008 · CIK: 0000068622 · Accession: 0000000000-08-033360

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AI Filing Summary & Sentiment

Date

June 20, 2008

Author

Not clearly detected

Form

UPLOAD

Company

QWEST CORP

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mr. John W. Richardson Executive Vice President and Chief Financial Officer Qwest Corporation 1801 California Street Denver, Colorado 80202 June 20, 2008 Re: Qwest Corporation Form 10-K for Fiscal Year Ended December 31, 2007 February 12, 2008 File No. 1-03040

Dear Mr. Richardson: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

  Mr. John W. Richardson Executive Vice President and Chief Financial Officer Qwest Corporation 1801 California Street Denver, Colorado 80202         June 20, 2008
Re:  Qwest Corporation
Form 10-K for Fiscal Year Ended December 31, 2007
  February 12, 2008   File No. 1-03040

Dear Mr. Richardson:   We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.             S i n c e r e l y ,            L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r

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