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
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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