Exhibit 16




May 26, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously  principal  accountants for Citizens 401(k) Savings Plan (the
"Plan")  and,  under the date of June 28,  2004,  we reported  on the  financial
statements of the Plan as of December 31, 2003 and 2002,  and for the year ended
December 31, 2003.  On May 23, 2005,  we were informed by management of Citizens
Communications  Company that our  appointment as principal  accountants  for the
Plan was terminated. We have read the Plan's statements included under Item 4.01
of its Form 8-K dated May 26, 2005,  and we agree with such  statements,  except
that we are not in a position to agree or  disagree  with its  statements  under
(b).

Very truly yours,


/s/ KPMG LLP