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Correspondence 0001193125-26-157979 from QWEST CORP (CTBB, CTDD) (CIK 0000068622)

QWEST CORP (CTBB, CTDD) (CIK 0000068622)
Date: April 16, 2026 · CIK: 0000068622 · Accession: 0001193125-26-157979

AI Filing Summary & Sentiment

File numbers found in text: 333-295091

Date
April 20, 2026
Author
QWEST CORPORATION
Form
CORRESP
Company
QWEST CORP (CTBB, CTDD) (CIK 0000068622)

Letter

Qwest Corporation

931 14th Street

Denver, Colorado 80202

April 16,

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

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 Qwest Corporation

931 14th 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