UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                   WASHINGTON, D.C.  20549
                              
                              
                              
                           FORM 15


CERTIFICATION  AND  NOTICE  OF TERMINATION  OF  REGISTRATION
UNDER  SECTION 12(g) OF THE SECURITIES EXCHANGE ACT OF  1934
OR  SUSPENSION OF DUTY TO FILE REPORTS UNDER SECTIONS 13 AND
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.



                              Commission  File    1-7014
                              Number



              United Telephone Company of Ohio
   (Exact name of registrant as specified in its charter)
                              
                              
Post Office Box 3555, Mansfield, Ohio  44907  (419) 755-8011
     (Address, including zip code, and telephone number,
  including area code, or registrant's principal executive
                          offices)
                              
                              
                    First Mortgage Bonds
  (Title of each class of securities covered by this Form)
                              
                              
                            None
 (Titles of all other classes of securities for which a duty
    to file reports under section 13(a) or 15(d) remains)
                              
                              
      Please  place  an X in the box(es) to  designate,  the
appropriate  rule provision(s) relied upon to  terminate  or
suspend the duty to file reports:


     Rule 12g-4(a)(1)(i)           Rule 12h-3(b)(1)(i)    X
     Rule 12g-4(a)(1)(ii)          Rule 12h-3(b)(1)(ii)
     Rule 12g-4(a)(2)(i)           Rule 12h-3(b)(2)(i)
     Rule 12g-4(a)(2)(ii)          Rule 12h-3(b)(2)(ii)
                                   Rule 15d-6
                              

      Approximate  number of holders of  record  as  of  the
certification or notice date: ______57_______________
Pursuant to the requirements of the Securities Exchange  Act
of  1934,  United Telephone Company of Ohio has caused  this
certification/notice  to be signed  on  its  behalf  by  the
undersigned duly authorized person.


Date: March 9,1995   By:__Gary D. Hamilton__________________
                         Gary D. Hamilton, Treasurer