SEC Company Response from VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Sep 20, 2011

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Sept. 20, 2011 · CIK: 0000732712 · Accession: 0001193125-11-252314

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Referenced dates: September 7, 2011

Date

September 20, 2011

Author

/s/ Robert J. Barish

Form

CORRESP

Company

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

Division of Corporation Finance Re: Verizon Communications Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 1-08606

Dear Mr. Spirgel:

Pursuant to the Company’s conversation with Jessica Plowgian of the Staff on Tuesday, September 20, 2011, it was agreed that the Company would respond to the Staff’s comment letter dated September 7, 2011 no later than Friday, September 30, 2011.

Correspondence regarding this letter may be directed to the attention of the undersigned at fax number (908) 766-5725. In addition, you may contact me at (908) 559-1629 or Michael Morrell at (908) 559-1200.

Sincerely,
/s/ Robert J. Barish

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CORRESP
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filename1.htm

Correspondence

 Robert J. Barish

 Senior Vice President and Controller

 One Verizon Way, 4th Floor

 Basking Ridge, New Jersey 07920

 Tel: (908) 559-1629

Fax (908) 766-5725

robert.barish@verizon.com

 September 20, 2011

 Larry Spirgel

 Assistant Director

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

Mail Stop 3720

 Washington, D.C. 20549

Re:
  Verizon Communications Inc.

   Form 10-K for the Fiscal Year Ended December 31, 2010

  Filed February 28, 2011

   File No. 1-08606

 Dear Mr. Spirgel:

Pursuant to the Company’s conversation with Jessica Plowgian of the Staff on Tuesday, September 20, 2011, it was agreed that the Company would
respond to the Staff’s comment letter dated September 7, 2011 no later than Friday, September 30, 2011.

 Correspondence
regarding this letter may be directed to the attention of the undersigned at fax number (908) 766-5725. In addition, you may contact me at (908) 559-1629 or Michael Morrell at (908) 559-1200.

 Sincerely,

 /s/ Robert J. Barish

 Robert J. Barish

 Senior Vice President and Controller

 cc: Francis J. Shammo

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