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<SEC-DOCUMENT>0000020520-08-000029.txt : 20080731
<SEC-HEADER>0000020520-08-000029.hdr.sgml : 20080731
<ACCEPTANCE-DATETIME>20080512142443
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000020520-08-000029
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080512

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 COMMUNICATIONS CO
		DATE OF NAME CHANGE:	20000619

	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 12, 2008

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

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

Re:      Citizens Communications Company
         Form 10-K for the year ended December 31, 2007
         Filed February 28, 2008
         File No. 1-11001
         Notice of Extension to Respond to Commission Comments
         -----------------------------------------------------

Ladies and Gentlemen:

     Reference is made to the letter,  dated May 8, 2008,  from the Staff of the
Securities  and Exchange  Commission  setting forth the Staff's  comments on the
Annual  Report on Form 10-K for the year ended  December  31,  2007 of  Citizens
Communications   Company  (the  "Company").   The  Company's  response  requires
coordination  among its finance group, its auditors and its financial advisor in
connection with the Commonwealth acquisition. In addition, the Company is in the
process of preparing for its annual  meeting of  stockholders  to be held on May
15,  2008.  Accordingly,  as per  my  conversations  with  Paul  Fischer,  Staff
Attorney,  and Joseph Kempf,  Senior Staff  Accountant,  the Company  intends to
respond to the Staff's comments no later than June 6, 2008.

     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, Deputy General Counsel
                                        and Assistant Secretary


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