Robert J. Barish | One Verizon Way, 4th Floor | |||||||
Senior Vice President and Controller | Basking Ridge, NJ 07920 | |||||||
Tel: | (908) 559-1629 | |||||||
Fax: | (908) 766-5725 | |||||||
robert.barish@verizon.com |
September 16, 2009
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, 2008 | ||
Filed February 24, 2009 | ||
Forms 10-Q for the Quarterly Periods Ended March 31, 2009 and June 30, 2009 | ||
File No. 1-08606 |
Dear Mr. Spirgel:
Pursuant to the Company’s conversation with Sharon Virga of the Staff on Wednesday, September 16, 2009, it was agreed that the Company would respond to the Staff’s comment letter dated August 19, 2009 no later than Wednesday, September 23, 2009.
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 & Controller |
cc: John F. Killian