SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Nov 10, 2011
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Nov. 10, 2011 · CIK: 0000732712 · Accession: 0000000000-11-065476
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File numbers found in text: 001-08606
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0302
November 10, 2011
Via E-mail
Mr. Lowell C. McAdam
President and Chief Executive Officer Verizon Communications Inc. 140 West Street New York, NY 10007
Re: Verizon Communications Inc.
Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 001-08606
Dear Mr. McAdam:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Larry Spirgel
Larry Spirgel
A s s i s t a n t D i r e c t o r