Qwest ( Q) said it had received a subpoena from the Securities and Exchange Commission for documents relating to Global Crossing, the telecommunications network operator that declared bankruptcy last month. Qwest, a Denver-based telephone and data company, said it was cooperating with the commission. The SEC has been investigating Global Crossing's accounting following publication of a finance executive's internal letter raising issues about auditor independence and revenue recognition. The company denies wrongdoing. Also Monday, The Wall Street Journal reported that SEC officials sought information from Global Crossing in August 2000 on the same matters detailed in the executive's letter. The commission asked Global Crossing to justify its auditor's independence, noting its senior vice president of finance had recently been hired from Arthur Andersen, where he was lead accountant on the Global Crossing account. Global Crossing characterized the inquiry as routine.