August 1, 2013
Mr. Larry Spirgel |
Assistant Director
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
CenturyLink, Inc.
Form 10-K for the Year Ended December 31, 2012
Filed March 1, 2013
File No. 1-07784
Dear Mr. Spirgel:
On behalf of CenturyLink, Inc., I am writing to acknowledge receipt of your letter, dated July 18, 2013, relating to our Annual Report on Form 10-K for the year ended December 31, 2012. As we discussed with Robert Littlepage on Tuesday, July 30, 2013, we intend to respond to your letter in approximately one week. As a result of your comments, we are currently considering including additional disclosures in our next Report on Form 10-Q, but as we are still in the middle of drafting that Report on Form 10-Q we need additional time to ensure that any additional disclosures are thoroughly vetted through our full disclosure review process. Thank you for your understanding. Please call me at (318) 388-9512 if you have any questions.
Sincerely,
/s/ R. Stewart Ewing |
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R. Stewart Ewing |
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Executive Vice President, Chief Financial Officer and Assistant Secretary |
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cc: W. Bruce Hanks, Chair — CenturyLink, Inc. Audit Committee |
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