SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — May 20, 2010
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: May 20, 2010 · CIK: 0000732712 · Accession: 0000000000-10-028012
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File numbers found in text: 001-08606
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
May 20, 2010
Mr. Ivan G. Seidenberg Chairman and Chief Executive Officer Verizon Communications Inc. 140 West Street New York, NY 10007
RE: Verizon Communications Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed February 26, 2010
Definitive Proxy Statement on Schedule 14A Filed March 22, 2010 File No. 001-08606
Dear Mr. Seidenberg:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time. S i n c e r e l y ,
Larry Spirgel
A s s i s t a n t D i r e c t o r