CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated March 7, 2016 relating to the consolidated financial statements and financial statement schedules, which appears in Communications Sales & Leasing, Inc.'s Annual Report on Form 10-K for the period from April 24, 2015 to December 31, 2015. We also consent to the reference to us under the heading "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
Little Rock, Arkansas
June 15, 2016
