Exhibit 99

                        [LETTERHEAD OF QWEST CORPORATION]



                                 March 31, 2002

Via EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

         RE: CONFIRMATION OF ARTHUR ANDERSEN REPRESENTATIONS

Ladies and Gentlemen:

This letter confirms that Qwest Corporation has received from Arthur Andersen
LLP, the independent public accountant engaged by the company to examine the
company's financial statements that are included in the Form 10-K to which this
letter is attached as an exhibit, a representation letter addressed to the
company and stating that:

    o    the audit conducted by Arthur Andersen was subject to Arthur Andersen's
         quality control system for the U.S. accounting and auditing practice to
         provide reasonable assurance that the engagement was conducted in
         compliance with professional standards; and

    o    there was appropriate continuity of Arthur Andersen personnel working
         on audits, availability of national office consultation and
         availability of personnel at foreign affiliates of Arthur Andersen to
         conduct the relevant portions of the audit.

                                    Very truly yours,

                                    QWEST CORPORATION

                                    By:  /s/ Bryan K. Treadway
                                         ----------------------------------
                                         Name:  Bryan K. Treadway
                                         Title: Vice President and Controller