As filed with the Securities and Exchange Commission on May 17, 2007
                                                    Registration No. 333-117450
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                       -----------------------------------
                        Post-Effective Amendment No. 1 to
                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                       -----------------------------------

                    COMMONWEALTH TELEPHONE ENTERPRISES, INC.
             (Exact name of registrant as specified in its charter)

         Pennslyvania                                 23-2093008
(State or other jurisdiction of         (I.R.S. Employer Identification No.)
 incorporation or organization)

                        ----------------------------------
                                  100 CTE Drive
                         Dallas, Pennsylvania 18612-9774

                                 (203) 614-5600
                               (Address, including
                                  zip code, and
                                telephone number,
        including area code, of registrant's principal executive offices)
                         ---------------------------------

                        COMMONWEALTH BUILDER 401(k) PLAN
                              (Full Title of Plan)
                         ---------------------------------

                               Donald R. Shassian
                   Vice President and Chief Financial Officer
                    Commonwealth Telephone Enterprises, Inc.
                                3 High Ridge Park
                           Stamford, Connecticut 06905
                                 (203) 614-5600
                     (Name and address, including zip code,
        and telephone number, including area code, of agent for service)
                          --------------------------------

                                    Copy to:

                            Hilary E. Glassman, Esq.
              Senior Vice President, General Counsel and Secretary
                         Citizens Communications Company
                                3 High Ridge Park
                           Stamford, Connecticut 06905
                                 (212) 614-5600
                           -------------------------------


================================================================================




                          RECENT EVENTS--DEREGISTRATION

     This Post-Effective Amendment No. 1 on Form S-8 relates to the Registration
Statement  on  Form  S-8  (Registration  No.   333-117450)  (the   "Registration
Statement")  of  Commonwealth  Telephone   Enterprises,   Inc.,  a  Pennsylvania
corporation  ("Commonwealth"),  pertaining to the registration of 400,000 shares
of  Commonwealth  common  stock,  par value  $1.00  per  share,  filed  with the
Securities and Exchange Commission on July 16, 2004.

     On March 8, 2007 (the  "Effective  Time"),  a wholly  owned  subsidiary  of
Citizens  Communications  Company ("Citizens") merged with and into Commonwealth
pursuant to an  Agreement  and Plan of Merger dated  September  17, 2006 between
Citizens,  its wholly owned  subsidiary and  Commonwealth  (the "Merger").  As a
result of the Merger, the separate corporate existence of Citizens' wholly owned
subsidiary ceased and Commonwealth continued as the surviving corporation in the
Merger and a wholly owned subsidiary of Citizens.

     As a  result  of the  Merger,  Commonwealth  terminated  all  offerings  of
Commonwealth  common  stock  pursuant to its existing  registration  statements,
including the Registration  Statement. In accordance with an undertaking made by
Commonwealth in the Registration Statement to remove from registration, by means
of a  post-effective  amendment,  any shares of Commonwealth  common stock which
remain unsold at the  termination of the offering,  Commonwealth  hereby removes
from  registration all shares of Commonwealth  common stock registered under the
Registration Statement which remain unsold as of the Effective Time.





                                    SIGNATURE

     Pursuant to the requirements of the Securities Act of 1933, as amended, the
registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this registration
statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized,  in the City of Stamford, State of Connecticut,  on this 17th day of
May, 2007.

                          CITIZENS COMMUNICATIONS COMPANY



                          By:/s/ Donald R. Shassian
                             -----------------------------------------------
                                  Donald R. Shassian
                                  Vice President and Chief Financial Officer


     Pursuant to the  requirements  of the  Securities  Act,  this  registration
statement has been signed by the following  persons in the capacities and on the
dates indicated.



                Signature                                   Title                      Date
                ---------                                   -----                      ----

                                                                            
/s/ Mary Agnes Wilderotter
- ------------------------------------        Chairman of the Board                  May 17, 2006
Mary Agnes Wilderotter                      (Principal Executive Officer)


/s/ Donald R. Shassian
- ------------------------------------        Director, Vice President and Chief     May 17, 2006
Donald R. Shassian                          Financial Officer
                                            (Principal Financial Officer)


/s/ Robert J. Larson
- ------------------------------------        Vice President and Chief Accounting    May 17, 2006
Robert J. Larson                            Officer
                                            (Principal Accounting Officer)


/s/ Daniel J. McCarthy
- ------------------------------------        Director                               May 17, 2006
Daniel J. McCarthy