<SEC-DOCUMENT>0001193125-15-041368-index.html : 20150507
<SEC-HEADER>0001193125-15-041368.hdr.sgml : 20150507
<ACCEPTANCE-DATETIME>20150210150158
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-041368
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNICATIONS SALES & LEASING, INC.
		CENTRAL INDEX KEY:			0001620280
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				465230630
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4001 RODNEY PARHAM ROAD
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72212
		BUSINESS PHONE:		501-748-4491

	MAIL ADDRESS:	
		STREET 1:		4001 RODNEY PARHAM ROAD
		CITY:			LITTLE ROCK
		STATE:			AR
		ZIP:			72212
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>