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

Date of Report (Date of earliest event reported): March 31, 2006

R.H. Donnelley
401(k) Savings Plan

(Exact name of registrant as specified in its charter)

Delaware	1-07155	13-2740040
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)
1001 Winstead Drive, Cary NC		27513
(Address of principal		(Zip Code)
executive offices)

Registrant’s telephone number, including area code: (919) 297-1600

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

o      Written communications 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 4.01. Changes in Registrant’s Certifying Accountant.

     On March 31, 2006, the Audit and Finance Committee of the Board of Directors (the “Audit Committee”) of R.H. Donnelley Corporation (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as the independent registered public accounting firm for the R.H. Donnelley 401(k) Savings Plan (the “Plan”).

     PwC’s reports on the Plan’s financial statements for the fiscal years ended December 31, 2003 and December 31, 2004 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle. During the Plan’s two fiscal years ended December 31, 2003 and December 31, 2004 and for the period from January 1, 2005 through March 31, 2006, there were no disagreements (as that term is defined in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwC’s satisfaction, would have caused PwC to make reference thereto in its reports on the financial statements for such periods. During the Plan’s fiscal years ended December 31, 2003 and December 31, 2004 and for the period from January 1, 2005 through March 31, 2006, there were no reportable events (as defined in Item 304 (a)(1)(v) of Regulation S-K).

     The Plan has provided PwC with a copy of the above statements and requested that PwC furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01. Financial Statements and Exhibits.

     (d) Exhibits.

     The following exhibit is filed with this report:

Exhibit No.	Exhibit Description
16.1	Letter from PricewaterhouseCoopers LLP to the United States Securities and Exchange Commission.

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 thereunto duly authorized.

	R.H. Donnelley 401(k) Savings Plan
	By:	/s/ Steven M. Blondy
		Name: Steven M. Blondy Title: Executive Vice President and Chief Financial Officer
Date:     April 6, 2006

EXHIBIT INDEX

Exhibit No.	Exhibit Description
16.1	Letter from PricewaterhouseCoopers LLP to the United States Securities and Exchange Commission.

EX-16.1

April 6, 2006

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

Commissioners:

We have read the statements made by R.H. Donnelley 401(k) Savings Plan (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of R.H. Donnelley 401(k) Savings Plan dated March 31, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP