In this joint reflection, the authors discuss the nature of literacy in relation to "New Literacies: A Dual-Level Theory of the Changing Nature of Literacy, Instruction, and Assessment" (Leu, Kinzer, Coiro, Castek, & Henry, 2013), a chapter reprinted in this issue of the "Journal of Education." They reflect on the meaning of a dual-level theory for teaching and research as the nature of literacy continuously changes. Within this context they consider what has changed and what remains the same in today's literacy landscape as well as the implications for future theory, research, and practice.