0000020520-14-000086.txt : 20141121 0000020520-14-000086.hdr.sgml : 20141121 20141014161646 ACCESSION NUMBER: 0000020520-14-000086 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20141014 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FRONTIER COMMUNICATIONS CORP 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 CORRESP 1 filename1.htm SEC Response Letter

Frontier Communications Corporation

3 High Ridge Park

Stamford,  Connecticut 06905 

(203) 614-5600

 

 

October 14,  2014

 

 

BY EDGAR – CORRESPONDENCE

 

U.S. Securities and Exchange Commission

100 F. Street, N.E. 

Washington,  D.C.  20549

Attention:  Larry Spirgel

 

Re:      Frontier Communications Corporation

Form 10-K for Fiscal Year Ended December 31, 2013

Filed February 27, 2014

File No. 001-11001

 

Ladies and Gentlemen:

Frontier Communications Corporation (the “Company”) is hereby responding to the comment of the Staff of the Securities and Exchange Commission set forth in the letter dated September 24, 2014 with respect to the above-referenced Form 10-K.  For your convenience, the comment from the comment letter is repeated here, followed by the Company’s response and the paragraph numbering below corresponds to the numbering in the comment letter.

Consolidated Statements of Operations, page F-6

Comment No. 1

Please present a selling, general and administrative expense line item in accordance with Rule 5-03(b)(4) of Regulation S-X. 

Response

The Company will present selling, general and administrative expense and network related expense line items in future filings commencing with its Report on Form 10-K for the year ended December 31, 2014.  Historically, the aggregate of these two line items have been presented as other operating expenses.  We will affect this change for all periods presented and include the appropriate footnote disclosure.

 

 

 

 

 

U.S. Securities and Exchange Commission

October 14, 2014

Page 2 of 2

 

 

*   *   *   *

Please be advised that the Company hereby acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filings with the Commission; (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings with the Commission; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 

If the Staff has any additional questions or comments, kindly contact the undersigned at (203) 614-5995.

 

 

 

Sincerely,

 

 

 

/s/ John M. Jureller

 

John M. Jureller

 

Executive Vice President and

 

Chief Financial Officer