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SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Jan 29, 2016

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Jan. 29, 2016 · CIK: 0000732712 · Accession: 0000000000-16-062948

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 29, 2016
Author
/s/ Terry French for
Form
UPLOAD
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

Mail Stop 3720 January 29, 2016 Mr. Anthony T. Skiadas Senior Vice President and Controller Verizon Communications Inc. 1095 Avenue of the Americas New York, New York 10036

Re: Verizon Communications Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 23, 2015 File No. 1-08606

Dear Mr. Skiadas :

We have com pleted our review of your filing . 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 filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.

Sincerely,
/s/ Terry French for

Show Raw Text
Mail Stop 3720

January 29, 2016

Mr. Anthony T. Skiadas
Senior Vice President and Controller
Verizon Communications Inc.
1095 Avenue of the Americas
New York, New York  10036

Re: Verizon Communications Inc.
 Form 10 -K for Fiscal Year Ended December 31, 2014
Filed February 23, 2015
  File No. 1-08606

Dear Mr. Skiadas :

We have com pleted our review of your filing .  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 filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
feder al securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable ru les require.

Sincerely,

 /s/ Terry French for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications