0001206774-17-000081.txt : 20170302 0001206774-17-000081.hdr.sgml : 20170302 20170113204530 ACCESSION NUMBER: 0001206774-17-000081 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WINDSTREAM HOLDINGS, INC. CENTRAL INDEX KEY: 0001282266 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 462847717 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4001 RODNEY PARHAM RD. CITY: LITTLE ROCK STATE: AR ZIP: 72212 BUSINESS PHONE: 5017487000 MAIL ADDRESS: STREET 1: 4001 RODNEY PARHAM RD. CITY: LITTLE ROCK STATE: AR ZIP: 72212 FORMER COMPANY: FORMER CONFORMED NAME: WINDSTREAM CORP DATE OF NAME CHANGE: 20060717 FORMER COMPANY: FORMER CONFORMED NAME: VALOR COMMUNICATIONS GROUP INC DATE OF NAME CHANGE: 20040326 FORMER COMPANY: FORMER CONFORMED NAME: VALOR TELECOMMUNICATIONS INC DATE OF NAME CHANGE: 20040301 CORRESP 1 filename1.htm

WINDSTREAM HOLDINGS, INC.
4001 Rodney Parham Road
Little Rock, Arkansas 72212

January 13, 2017

Larry Spirgel
Assistant Director
AD Office 11 - Telecommunications
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549

Re:      Windstream Holdings, Inc. (the “Company”)
Registration Statement on Form S-4
File No. 333-214992

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 P.M. Eastern Time on Tuesday, January 17, 2017, or as soon thereafter as is practicable.

The Company requests that it be notified of such effectiveness by a telephone call to Robert B. Pincus of Skadden, Arps, Slate, Meagher & Flom LLP at (302) 651-3090, or in his absence, Kristi Moody of the Company at (501) 748-5890.

Very truly yours,
WINDSTREAM HOLDINGS, INC.
 
By: /s/ Kristi Moody                           
Name: Kristi Moody 
Title: Senior Vice President and Corporate Secretary

cc:      Robert B. Pincus, Skadden, Arps, Slate, Meagher & Flom LLP