EXHIBIT 21 - SUBSIDIARIES OF REGISTRANT

1.	Puerto Rico Telephone Company, Inc.
	(Wireline segment doing busines as
	Puerto Rico Telephone)
	(Wireless segment doing business as
	Verizon Wireless)
	Physical address:	1515 F.D. Roosevelt Avenue, Guaynabo, Puerto Rico 00968
	Mailing address:	P.O. Box 360998, San Juan, P.R. 00936-0998
	State/jurisdiction of Incorporation:	Puerto Rico
2.	Coqui.net Corporation
	(Doing business as Coqui.net)
	Physical address:	1515 F.D. Roosevelt Avenue, Guaynabo, Puerto Rico 00968
	Mailing address:	P.O. Box 360998, San Juan, P.R. 00936-0998
	State/jurisdiction of Incorporation:	Puerto Rico
3.	PRT Larga Distancia, Inc.
	(Doing business as PRT Larga Distancia)
	Physical address:	1515 F.D. Roosevelt Avenue, Guaynabo, Puerto Rico 00968
	Mailing address:	P.O. Box 360998, San Juan, P.R. 00936-0998
	State/jurisdiction of Incorporation:	Puerto Rico