/ COOPERS                       /  Coopers & Lybrand L.L.P.
/ &LYBRAND                      /
                                /  a professional services firm



                                        May 6, 1998



Southern New England
  Telecommunications Corporation
227 Church Street
New Haven, CT 06510



We  are  providing this letter to you for inclusion as an exhibit
to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.

We  have  read  management's  justification  for  the  change  in
accounting of directory publishing income from the "amortization"
method  to  the  "point of publication" method contained  in  the
Corporation's  Form 10-Q for the quarter ended  March  31,  1998.
Based  on  our  reading  of  the data and  discussions  with  the
Corporation's  officials of the business  judgment  and  business
planning  factors relating to the change, we believe management's
justification to be reasonable.  Accordingly, we concur that  the
newly  adopted accounting principle described above is preferable
in  the  Corporation's  circumstances to  the  method  previously
applied.

We  have  not  audited any financial statements of  Southern  New
England Telecommunications Corporation as of any date or for  any
period  subsequent to December 31, 1997, nor have we audited  the
application  of the change in accounting principle  disclosed  in
Form  10-Q of Southern New England Telecommunications Corporation
for  the  three  months  ended March 31, 1998;  accordingly,  our
comments are subject to revision on completion of an audit of the
financial statements that include the accounting change.



/s/ Coopers & Lybrand L. L. P.