- Track your favorite companies
- Receive email alerts for new filings
- Personalized dashboard of news and more
- Access all data and search results
Content analysis
?Positive | ||
Negative | ||
Uncertain | ||
Constraining | ||
Legalese | ||
Litigous | ||
Readability |
H.S. freshman Avg
|
- 10-K Annual report
- 10 Fgte Executive Retiree Life Insurance Plan
- 10 Executive Life Insurance Plan
- 10 Form of Aircraft Time Sharing Agreement
- 10 Amendment No 5 to Cellco Partnership
- 12 Computation of Ratio of Earnings to Fixed Charges
- 13 Portions of Verizon's Annual Report to Shareowners
- 18 Preferability Letter
- 21 Subsidiaries of Verizon
- 23 Consent of Ernst & Young LLP
- 24 Power of Attorney
- 31.1 Section 302 CEO Certification
- 31.2 Section 302 CFO Certification
- 32.1 Section 906 CEO Certification
- 32.2 Section 906 CFO Certification
- CORRESP Corresp
William L. Horton, Jr. Senior Vice President, Deputy General Counsel and Corporate Secretary | ![]() | |
140 West Street New York, NY 10007 Phone 212-395-1014 |
February 28, 2011
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
File No. 1-08606
Ladies and Gentlemen:
On behalf of Verizon Communications Inc. (the “Company”), enclosed for filing with your office is the Annual Report of the Company on Form 10-K for the year ended December 31, 2010 (the “2010 10-K”). Pursuant to General Instruction D(3) of Form 10-K, Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company advises the Staff that the financial statements in the 2010 10-K reflect a change in the Company’s method of accounting for pension and other postretirement benefits from the financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2009 filed with the U.S. Securities and Exchange Commission on February 26, 2010.
Correspondence regarding this letter may be directed to the attention of the undersigned at fax number (908) 766-3813. In addition, you may contact me at (212) 395-1014.
Sincerely,
/s/ William L. Horton, Jr.
William L. Horton, Jr.
Senior Vice President, Deputy General Counsel &
Corporate Secretary