SCHEDULE 14A INFORMATION PROXY STATEMENT
PURSUANT TO SECTION 14(A) OF THE SECURITIES
EXCHANGE ACT OF 1934

Filed by Registrant [  ]

Filed by a Party other than the Registrant [X]


Check the appropriate box:

[  ] Preliminary Proxy Statement

[  ] Confidential, For Use of the Commission Only (as permitted
by Rule 14a-6(e)(2))

[  ] Definitive Proxy Statement

[  ] Definitive Additional Materials

[X] Soliciting Material Pursuant to Sec. 240.14a-11(c) or Sec.
240.14a-12

WARWICK VALLEY
TELEPHONE COMPANY, INC.
-----------------------------------------------------------
(Name of Registrant as Specified in its Charter)


Lawrence J. Goldstein, Santa Monica Partners L.P.,
SMP Asset Management, LLC
-----------------------------------------------------------
(Name of Person(s) Filing Proxy Statement,
if Other Than the Registrant
Payment of Filing Fee (Check the appropriate box):
[X] No fee required.
[ ] Fee computed on table below per Exchange Act Rules 14a-
6(i)(4) and 0-11.
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computed pursuant to Exchange Act Rule 0-11 (Set forth the
amount on which the filing fee is calculated and state how it was
determined):
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[ ] Fee paid previously with preliminary materials.
[ ] Check box if any part of the fee is offset as provided by
Exchange Act Rule 0-11(a)(2) and identify  the filing for which
the offsetting fee was paid  previously. Identify the previous
filing by registration statement number, or the Form or Schedule
and the date of its filing.
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On April 7, 2006 the filer made the following public in a press
release.



 "2006 Marks Our 25th Year"

SANTA MONICA PARTNERS, L.P.

1865 Palmer Avenue
Larchmont   New York   10538

Tel. 914.833.0875     Fax 914.833.1068

www.smplp.com

FOR IMMEDIATE RELEASE

CONTACT:
Rooney & Associates Communications
Terry Rooney
(212) 223-0689
trooney@rooneyco.com
Chenoa Taitt
(212) 223-0682
ctaitt@rooneyco.com

SANTA MONICA PARTNERS FILES SHAREHOLDER LAWSUIT AGAINST
WARWICK VALLEY TELEPHONE COMPANY

Investment Firm Seeks To Wage Proxy Contest
For Board Representation

Larchmont, N.Y., April 7, 2006 -- Santa Monica Partners
L.P., an investment firm established in 1982 and its
principal, Lawrence J. Goldstein, today announced the
filing of a lawsuit in State Supreme Court against Warwick
Valley Telephone Company (NASDAQ:WWVY) in an
effort to enjoin the Company from enforcing a by-law rule
in order to prevent Santa Monica?s pursuit of a proxy
contest for two seats on the board of directors.

Specifically, the suit seeks to prevent Warwick, a telecom
company based in upstate New York, and Wisner H.
Buckbee, Chairman of the Board, and Zigmund C.
Nowicki, Jr., Corporate Secretary, from applying a
Warwick by-law provision requiring 120 days notice in
order to nominate directors for the annual meeting, which is
scheduled for Friday, April 28.  The two seats at issue first
became available in March 2006.

According to the Santa Monica lawsuit, on March 1, 2006,
Warwick announced that two directors - Joseph E. DeLuca,
MD, and Fred M. Knipp, whose board term was not set to
expire until 2007, had resigned on February 27, 2006.  The
Company, also announced that Rafael Collado, a director
whose term was set to expire in 2006, had also resigned.
Importantly, the lawsuit also states, ?On March 24, 2006,
Warwick announced that on March 20, the remaining
members of the board of directors had themselves elected
directors to fill the three vacant spots, and for the first time
announced that elections for the class of 2007 seats vacated
by Mr. DeLuca and Mr. Knipp would occur at the
upcoming April 28, 2006 annual meeting.?

Lawrence J. Goldstein, Principal and Founder of Santa
Monica Partners stated, ?Shareholders had no way of
knowing elections for the class of 2007 would occur and
therefore, were not able to meet the 120 day advance notice
rule. This rule disenfranchises Warwick?s shareholders.?

?By the Company enforcing this rule, we firmly believe
that this is inequitable to all shareholders and we?re not
willing to allow the Company to treat its stockholders like
this,? commented Josh Eudowe, Managing Director of
Santa Monica Partners.

Mr. Goldstein and Santa Monica Partners, which is one of
the largest investors in Warwick, have nominated two
senior executives in the Telecom industry; the former
President and CEO of Warwick Valley Telephone, Mr. M.
Lynn Pike and Mr. Peter Saulnier, the former Senior Vice
President and CFO of Country Road Communications as
board candidates and is seeking to gain the support of all
Warwick shareholders through this proxy to gain
independent directors.  Warwick?s board has a total of nine
director seats.

Mr. Goldstein has been waging a public battle with
Warwick?s management to enhance shareholder value.
According to Mr. Goldstein, the cash generated from
Warwick?s 7.5% interest in Orange County-Poughkeepsie
LP, a wireless wholesaler, is being squandered at the
expense of shareholders.

Santa Monica Partners L.P.
Santa Monica Partners is a hedge fund based in Larchmont,
New York with $90 million in assets under management
and more than $160 million firm wide.  Santa Monica
Partners has a history of adopting a shareholder activist
posture when company managements are perceived as
failing to realize full value for shareholders. Santa Monica
Partners is the beneficial owner of 114,689 shares of
Warwick. Mr. Goldstein, as Santa Monica?s principal
executive, is the beneficial owner of these shares, and is
also the beneficial owner of an additional 16,200 Warwick
shares. Santa Monica Partners and Mr. Goldstein own more
shares of Warwick than Warwick?s 12 officers and
directors collectively.

Shareholders are advised to read the preliminary proxy
statement and the definitive proxy statement, when it
becomes available, and any other relevant documents that
Santa Monica will files with the SEC because they will
contain important information.

Shareholders and other interested parties may obtain, free
of charge, copies of Santa Monica?s preliminary proxy
statement and the definitive proxy statement (when
available) and other related documents filed by the fund at
the SEC?s website (http://sec.gov/).




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