August 31, 2005
Michele M. Anderson, Esq.
Legal Branch Chief
Division of Corporation Finance
Albert Pappas, Esq.
Staff Attorney
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
MCI, Inc.
Verizon Registration Statement on Form S-4 - Registration No. 333-124008
Dear Ms. Anderson and Mr. Pappas:
In connection with the above-referenced Registration Statement, MCI hereby acknowledges the following:
• | MCI is responsible for the adequacy and accuracy of the disclosure with respect to MCI in the above-referenced Registration Statement; |
• | Comments by the Staff or changes in disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the above-referenced Registration Statement; and |
• | MCI 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 United States. |
Very truly yours,
/s/ ANASTASIA KELLY
Anastasia Kelly
Executive Vice President and Chief Counsel