| Entity Name | Domestic Jurisdiction |
| C-DON Partnership | Pennsylvania |
| Citizens Capital Ventures Corp. | Delaware |
| Citizens Directory Services Company L.L.C. | Delaware |
| Citizens Louisiana Accounting Company | Delaware |
| Citizens Mohave Cellular Company | Delaware |
| Citizens NEWCOM Company | Delaware |
| Citizens NEWTEL, LLC | Delaware |
| Citizens Pennsylvania Company LLC | Delaware |
| Citizens SERP Administration Company | Delaware |
| Citizens Telecom Services Company L.L.C. | Delaware |
| Citizens Telecommunications Company of California Inc. | California |
| Citizens Telecommunications Company of Idaho | Delaware |
| Citizens Telecommunications Company of Illinois | Illinois |
| Citizens Telecommunications Company of Minnesota, LLC | Delaware |
| Citizens Telecommunications Company of Montana | Delaware |
| Citizens Telecommunications Company of Nebraska | Delaware |
| Citizens Telecommunications Company of Nebraska LLC | Delaware |
| Citizens Telecommunications Company of Nevada | Nevada |
| Citizens Telecommunications Company of New York, Inc. | New York |
| Citizens Telecommunications Company of Oregon | Delaware |
| Citizens Telecommunications Company of Tennessee L.L.C. | Delaware |
| Citizens Telecommunications Company of the Volunteer State LLC | Delaware |
| Citizens Telecommunications Company of the White Mountains, Inc. | Delaware |
| Citizens Telecommunications Company of Utah | Delaware |
| Citizens Telecommunications Company of West Virginia | West Virginia |
| Citizens Utilities Capital L.P. | Delaware |
| Citizens Utilities Rural Company, Inc. | Delaware |
| Commonwealth Communication, LLC | Delaware |
| Commonwealth Telephone Company LLC | Pennsylvania |
| Commonwealth Telephone Enterprises LLC | Pennsylvania |
| Commonwealth Telephone Enterprises, LLC | Delaware |
| Commonwealth Telephone Management Services, Inc. | Pennsylvania |
| Conference-Call USA, LLC | Delaware |
| CTE Delaware Holdings, LLC | Delaware |
| CTE Holdings, Inc. | Pennsylvania |
| CTE Services, Inc. | Pennsylvania |
| CTE Telecom, LLC | Pennsylvania |
| CTSI, LLC | Pennsylvania |
| CU Capital LLC | Delaware |
| CU Wireless Company LLC | Delaware |
| Electric Lightwave NY, LLC | Delaware |
| Evans Telephone Holdings, Inc. | Delaware |
| Fairmount Cellular LLC | Georgia |
| Frontier Cable of Wisconsin LLC | Wisconsin |
| Frontier Communications - Midland, Inc. | Illinois |
| Frontier Communications - Prairie, Inc. | Illinois |
| Frontier Communications - Schuyler, Inc. | Illinois |
| Frontier Communications - St. Croix LLC | Wisconsin |
| Frontier Communications Corporate Services Inc. | Delaware |
| Frontier Communications Corporation | Delaware |
| Frontier Communications ILEC Holdings Inc. | Delaware |
| Frontier Communications Northwest Inc. | Washington |
| Frontier Communications of Alabama, LLC | Alabama |
| Frontier Communications of America, Inc. | Delaware |
| Frontier Communications of AuSable Valley, Inc. | New York |
| Frontier Communications of Breezewood, LLC | Pennsylvania |
| Frontier Communications of Canton, LLC | Pennsylvania |
| Frontier Communications of DePue, Inc. | Illinois |
| Frontier Communications of Fairmount LLC | Georgia |
| Frontier Communications of Georgia LLC | Georgia |
| Frontier Communications of Illinois, Inc. | Illinois |
| Frontier Communications of Indiana LLC | Indiana |
| Frontier Communications of Iowa, LLC | Iowa |
| Frontier Communications of Lakeside, Inc. | Illinois |
| Frontier Communications of Lakewood, LLC | Pennsylvania |
| Frontier Communications of Lamar County, LLC | Alabama |
| Frontier Communications of Michigan, Inc. | Michigan |
| Frontier Communications of Minnesota, Inc. | Minnesota |
| Frontier Communications of Mississippi LLC | Mississippi |
| Frontier Communications of Mondovi LLC | Wisconsin |
| Frontier Communications of Mt. Pulaski, Inc. | Illinois |
| Frontier Communications of New York, Inc. | New York |
| Frontier Communications of Orion, Inc. | Illinois |
| Frontier Communications of Oswayo River LLC | Pennsylvania |
| Frontier Communications of Pennsylvania, LLC | Pennsylvania |
| Frontier Communications of Rochester, Inc. | Delaware |
| Frontier Communications of Seneca-Gorham, Inc. | New York |
| Frontier Communications of Sylvan Lake, Inc. | New York |
| Frontier Communications of the Carolinas Inc. | Delaware |
| Frontier Communications of the South, LLC | Alabama |
| Frontier Communications of the Southwest Inc. | Delaware |
| Frontier Communications of Thorntown LLC | Indiana |
| Frontier Communications of Virginia, Inc. | Virginia |
| Frontier Communications of Viroqua LLC | Wisconsin |
| Frontier Communications of Wisconsin LLC | Wisconsin |
| Frontier Communications Online and Long Distance Inc. | Delaware |
| Frontier Communications Services Inc. | Arizona |
| Frontier Communications West Coast Inc. | California |
| Frontier Directory Services Company, LLC | Delaware |
| Frontier InfoServices Inc. | Delaware |
| Frontier Midstates Inc. | Georgia |
| Frontier Mobile LLC | Delaware |
| Frontier North Inc. | Wisconsin |
| Frontier Security Company | Delaware |
| Frontier Subsidiary Telco LLC | Delaware |
| Frontier TechServ, Inc. | Delaware |
| Frontier Telephone of Rochester, Inc. | New York |
| Frontier West Virginia Inc. | West Virginia |
| GVN Services | California |
| Mohave Cellular Limited Partnership | Delaware |
| Navajo Communications Company, Inc. | New Mexico |
| NCC Systems, Inc. | Texas |
| Ogden Telephone Company | New York |
| Phone Trends, Inc. | New York |
| Rhinelander Telecommunications, LLC | Wisconsin |
| Rhinelander Telephone LLC | Wisconsin |
| Rib Lake Cellular for Wisconsin RSA#3, Inc. | Wisconsin |
| Rib Lake Telecom, Inc. | Wisconsin |
| T.M.H., Inc. | Delaware |
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