8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

October 31, 2005

Date of Report (Date of earliest event reported):

Warwick Valley Telephone Company

(Exact name of registrant as specified in its charter)

0-11174	14-1160510
(Commission File No.)	(I.R.S. Employer Identification No.)

New York

(State or other jurisdiction of incorporation or organization)

47 Main Street
Warwick, New York 10990
(845) 986-8080

(Address, including zip code, and telephone number,

including area code, of Registrant’s principal executive offices)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the obligation of the registrant under any of the following provisions:

o Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events

Warwick Valley Telephone Company (the “Company”) issued a press release on Friday, October 28, 2005 to announce the filing of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2005 (the “Second Quarter 10-Q”).

The Company’s press release announcing the filing of the Second Quarter 10-Q is attached to this Current Report on Form 8-K as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits

99.1 Press Release entitled “WVT Announces Filing of 2005 2^nd Quarter 10-Q”, dated October 28, 2005.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	WARWICK VALLEY TELEPHONE COMPANY (Registrant)
Date: October 31, 2005	By:	/s/ Herbert Gareiss, Jr.
	Name:	Herbert Gareiss, Jr.
	Title:	President

Exhibit Index

Exhibit No.	Description
99.1	Press Release entitled “WVT Announces Filing of 2005 2nd Quarter 10-Q”, dated October 28, 2005.

EX-99.1

Exhibit 99.1

WVT Announces Filing of 2005 2nd Quarter 10-Q

(Warwick, New York, October 28, 2005) Warwick Valley Telephone Company (Nasdaq: WWVYE) (the “Company”) today filed its Quarterly Report on Form 10-Q for the quarter ended June 30, 2005 (the “Second Quarter 10-Q”). As previously reported, the Company was required to file both the Quarterly Report on Form 10-Q for the quarter ended March 31, 2005 and its Second Quarter 10-Q by October 31, 2005 to prevent its Common Shares from being delisted from The Nasdaq National Market. Today’s filing satisfies these requirements.

The Company currently anticipates that its Quarterly Report on Form 10-Q for the quarter ending September 30, 2005 will be filed by November 9, 2005.

CAUTION CONCERNING FORWARD-LOOKING STATEMENTS

This press release contains forward-looking statements. Please refer to the Company’s Report on Form 10-Q for the quarter ended March 31, 2005 and the Company’s past and future filings and reports filed with the Securities and Exchange Commission for a description of the business environment in which the Company operates and the important factors that may affect its business. The Company is not under any obligation to (and expressly disclaims any obligation to) update or alter its forward-looking statements, whether as the result of new information, future events or otherwise.