0001104659-14-068296.txt : 20141208 0001104659-14-068296.hdr.sgml : 20141208 20140925161827 ACCESSION NUMBER: 0001104659-14-068296 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140925 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

 

LEVEL 3 COMMUNICATIONS, INC.
1025 Eldorado Blvd.

Broomfield, Colorado 80021

 

September 25, 2014

 

VIA EDGAR AND EMAIL

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attention:  Brandon Hill

 

Re:

Level 3 Communications, Inc. (the “Registrant”)

 

Registration Statement on Form S-4 (Registration No. 333-197523)

 

Dear Mr. Hill:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Level 3 Communications, Inc. hereby respectfully requests that the effectiveness of the above-captioned Registration Statement on Form S-4 be accelerated to September 26, 2014 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter.

 

The disclosure in the referenced filing is the responsibility of the Registrant. The Registrant represents to the Securities and Exchange Commission (the “Commission”) that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, and the Registrant represents that it will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The Registrant further acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing.

 

The cooperation of the staff in meeting the timetable described above is very much appreciated.

 

[Remainder of Page Intentionally Left Blank]

 


 

Should you have any questions regarding any of the foregoing, please do not hesitate to contact me at (720) 888-1000 or David K. Boston or Laura L. Delanoy of Willkie Farr & Gallagher LLP, our legal counsel, at (212) 728-8000.

 

Very truly yours,

 

LEVEL 3 COMMUNICATIONS, INC.

 

/s/ Neil J. Eckstein

 

 

 

Neil J. Eckstein

 

Senior Vice President and Assistant General Counsel

 

 

cc:                                John M. Ryan, Level 3 Communications, Inc.

Tina A. Davis, tw telecom inc.

David K. Boston, Willkie Farr & Gallagher LLP

Laura L. Delanoy, Willkie Farr & Gallagher LLP

Steve A. Rosenblum, Wachtell, Lipton, Rosen & Katz

Stephanie J. Seligman, Wachtell, Lipton, Rosen & Katz

 

2