CORRESP

0001193125-15-314087.txt : 20151008 0001193125-15-314087.hdr.sgml : 20151008 20150908140233 ACCESSION NUMBER: 0001193125-15-314087 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150908 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CENTURYLINK, INC CENTRAL INDEX KEY: 0000018926 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 720651161 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 4065 STREET 2: 100 CENTURYLINK DR CITY: MONROE STATE: LA ZIP: 71203 BUSINESS PHONE: 3183889000 MAIL ADDRESS: STREET 1: 100 CENTURYLINK DR STREET 2: P O BOX 4065 CITY: MONROE STATE: LA ZIP: 71203 FORMER COMPANY: FORMER CONFORMED NAME: CENTURYTEL INC DATE OF NAME CHANGE: 19990602 FORMER COMPANY: FORMER CONFORMED NAME: CENTURY TELEPHONE ENTERPRISES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CENTRAL TELEPHONE & ELECTRONICS CORP DATE OF NAME CHANGE: 19720512 CORRESP 1 filename1.htm CORRESP

Stacey W. Goff

Executive Vice President

General Counsel and Secretary

LOGO

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

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