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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

Date
May 20, 2010
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 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

Show Raw Text
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