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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 PsQQ9FMt/sg9OxQaRhpW5Ge0rhcTnG82HjG30kajZvb52YLB/m/8Z4HkPRkYn8DF
 gtf621zoZgAlFWi45AFAxg==

<SEC-DOCUMENT>9999999995-06-001103.txt : 20060809
<SEC-HEADER>9999999995-06-001103.hdr.sgml : 20060809
<ACCEPTANCE-DATETIME>20060809001520
ACCESSION NUMBER:		9999999995-06-001103
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060808
DATE AS OF CHANGE:		20060809
EFFECTIVENESS DATE:		20060808

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-133990-01
		FILM NUMBER:		061014851

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Level 3 Financing, Inc.
		CENTRAL INDEX KEY:			0001324501
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				470735805

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-133990
		FILM NUMBER:		061014852

	BUSINESS ADDRESS:	
		STREET 1:		1025 ELDORADO BLVD.
		CITY:			BROOMFIELD
		STATE:			CO
		ZIP:			80021
		BUSINESS PHONE:		720-888-1000

	MAIL ADDRESS:	
		STREET 1:		1025 ELDORADO BLVD.
		CITY:			BROOMFIELD
		STATE:			CO
		ZIP:			80021
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-08-08</finalEffectivenessDispDate>
        <form>S-4</form>
        <filer>
            <cik>0001324501</cik>
            <entityName>Level 3 Financing, Inc.</entityName>
            <fileNumber>333-133990</fileNumber>
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        <filer>
            <cik>0000794323</cik>
            <entityName>LEVEL 3 COMMUNICATIONS INC</entityName>
            <fileNumber>333-133990-01</fileNumber>
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