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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>9999999997-08-019058.txt : 20080415
<SEC-HEADER>9999999997-08-019058.hdr.sgml : 20080415
<ACCEPTANCE-DATETIME>20080415152746
<PAPER>
ACCESSION NUMBER:		9999999997-08-019058
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080410
DATE AS OF CHANGE:		20080415
EFFECTIVENESS DATE:		20080410

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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-15658
		FILM NUMBER:		08045512

	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
</SEC-HEADER>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-08-019058.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 08045512 for access to the original document.
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