SEC Company Response from ALLTEL CORP (CIK 0000065873) — Jun 23, 2005
ALLTEL CORP (CIK 0000065873)
Date: June 23, 2005 · CIK: 0000065873 · Accession: 0000065873-05-000060
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File numbers found in text: 333-123596
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CORRESP
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ALLTEL CORPORATION
One Allied Drive, Little Rock,
Arkansas 72202
June 22, 2005
VIA FACSIMILE
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: ALLTEL
Corporation
Form S-4, as amended
File No. 333-123596
Ladies and Gentlemen:
The undersigned respectively requests
that the effective date of the above-referenced Registration Statement be
accelerated to 1:00 p.m. Central Daylight Time on June 23, 2005, or as soon
thereafter as practicable.
Alltel Corporation (the "Company")
hereby acknowledges that:
Should the Securities and Exchange Commission (the
"Commission") or the staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;
The action of the Commission or the staff acting
pursuant to delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and
The Company may not assert staff comments and the
declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United
States.
Alltel Corporation
By:
/s/ Francis X. Frantz
Name: Francis X. Frantz
Title:
Executive Vice President
and Secretary