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SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Oct 19, 2006

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Oct. 19, 2006 · CIK: 0000732712 · Accession: 0000000000-06-050835

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 18, 2006
Author
Larry Spirgel
Form
UPLOAD
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 October 18, 2006 Mr. Thomas A. Bartlett Senior Vice President and Controller Verizon Communications Inc. 140 West Street New York, NY 10007

Re: Verizon Communications Inc. Form 10-K for the fiscal year ended December 31, 2005 Filed March 14, 2006 Forms 10-Q for the quarterly periods ended June 30, 2006 File No. 1-8606

Dear Mr. Bartlett:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720

       October 18, 2006

Mr. Thomas A. Bartlett
Senior Vice President and Controller
Verizon Communications Inc.
140 West Street
New York, NY  10007

 Re: Verizon Communications Inc.
Form 10-K for the fiscal year ended December 31, 2005
  Filed March 14, 2006
  Forms 10-Q for the quarterly periods ended June 30, 2006
  File No. 1-8606

Dear Mr. Bartlett:

We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

       S i n c e r e l y ,

       L a r r y  S p i r g e l
       A s s i s t a n t  D i r e c t o r