[LETTERHEAD OF WACHTELL, LIPTON, ROSEN & KATZ]
February 9, 2017
VIA EDGAR AND EMAIL
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Larry Spirgel | |||
| Assistant Director | ||||
| AD Office 11 - Telecommunications | ||||
| Re: | CenturyLink, Inc. Registration Statement on Form S-4 Filed December 15, 2016 File No. 333-215121 | |||
Dear Mr. Spirgel:
Reference is made to the Registration Statement on Form S-4 (File No. 333-215121) (the “Registration Statement”) filed by CenturyLink, Inc. (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on December 15, 2016, as amended on January 17, 2017, January 26, 2017 and February 9, 2017.
The Company hereby requests that the Registration Statement be made effective at 3:00 p.m. Eastern Standard Time on February 13, 2017, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.
If you have any questions concerning this letter, or if you require any additional information, please contact the undersigned at (212) 403-1220 or DongJu Song at (212) 403-1166.
Very truly yours,
/s/ Eric S. Robinson
Eric S. Robinson
| Cc: | Stacey Goff, Executive Vice President and General Counsel, CenturyLink, Inc. |
| John Ryan, Chief Legal Officer and Secretary, Level 3 Communications, Inc. |
| David K. Boston, Willkie Farr & Gallagher LLP |