SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Oct 15, 2012
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Oct. 15, 2012 · CIK: 0000732712 · Accession: 0000000000-12-056825
AI Filing Summary & Sentiment
Reasoning
Letter
October 15, 201 2 Via e -mail: Mr. Robert J. Barish 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, 2011 Filed February 24, 201 2 File No. 1-08606
Dear Mr. Barish:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the U nited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
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October 15, 201 2
Via e -mail:
Mr. Robert J. Barish
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, 2011
Filed February 24, 201 2
File No. 1-08606
Dear Mr. Barish:
We have completed our review of your filings. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the U nited States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
Larry Spirgel
Assistant Director