0000794323-09-000137.txt : 20110411 0000794323-09-000137.hdr.sgml : 20110408 20090708160503 ACCESSION NUMBER: 0000794323-09-000137 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEVEL 3 COMMUNICATIONS INC CENTRAL INDEX KEY: 0000794323 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 470210602 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1025 ELDORADO BOULEVARD STREET 2: BLDG 2000 CITY: BROOMFIELD STATE: CO ZIP: 80021 BUSINESS PHONE: 7208881000 MAIL ADDRESS: STREET 1: 1025 ELDORADO BOULEVARD STREET 2: BLDG 2000 CITY: BROOMFIELD STATE: CO ZIP: 80021 FORMER COMPANY: FORMER CONFORMED NAME: KIEWIT PETER SONS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

July 8, 2009

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Mail Stop 3720

Washington, D.C. 20549

Attn: Terry French, Accountant Branch Chief

Re:

Level 3 Communications, Inc.

Form 10-K for Fiscal Year Ended December 31, 2008

Filed on February 27, 2009

File No. 0-15658

Dear Mr. French:

On behalf of Level 3 Communications, Inc. (the “Company”) this letter confirms that pursuant to our conversation of July 8, 2009, the Company will respond to the Staff’s June 10, 2009 letter to the Company on or before Thursday, July 23, 2009, in order to provide the Company with additional time needed to complete an appropriate level of review of its response to the Staff.

Please contact me at (720) 888-8286 with any questions.

	Very truly yours,

	/s/ Eric J. Mortensen
	Eric J. Mortensen