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<SEC-DOCUMENT>0000020520-06-000018.txt : 20061207
<SEC-HEADER>0000020520-06-000018.hdr.sgml : 20061207
<ACCEPTANCE-DATETIME>20060501165538
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000020520-06-000018
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS COMMUNICATIONS CO
		CENTRAL INDEX KEY:			0000020520
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				060619596
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		HIGH RIDGE PK BLDG 3
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06905
		BUSINESS PHONE:		2036145600

	MAIL ADDRESS:	
		STREET 1:		THREE HIGH RIDGE PARK
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06905

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CITIZENS UTILITIES CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                         Citizens Communications Company
                                3 High Ridge Park
                           Stamford, Connecticut 06905
                                 (203) 614-5675

                                   May 1, 2006

BY EDGAR - CORRESPONDENCE
- -------------------------

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

Re:      Citizens Communications Company
         Form 10-K/A #1 for Fiscal Year Ended December 31, 2005
         Filed March 2, 2006
         File No. 1-11001
         Notice of Extension to Respond to Commission Comments
         -----------------------------------------------------

Ladies and Gentlemen:

     Reference is made to the letter,  dated April 25,  2006,  from the Staff of
the Securities and Exchange Commission setting forth the Staff's comments on the
Annual  Report on Form 10-K/A for the year ended  December  31, 2005 of Citizens
Communications  Company  (the  "Company").  The  Company  is in the  process  of
preparing its earnings  information  and  Quarterly  Report on Form 10-Q for the
quarter  ended March 31,  2006.  Accordingly,  as per the  conversation  between
Hilary Glassman,  General Counsel of the Company,  and Larry Spirgel,  Assistant
Director,  the Company intends to respond to the Staff's  comments no later than
May 31, 2006.

     Please  let me know if this will be a  problem.  I can be  reached at (203)
614-5675.

                                   Sincerely,


                                   /s/ David G. Schwartz
                                   -----------------------------------------
                                   David G. Schwartz
                                   Vice President and Deputy General Counsel


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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