Southern New England Telecommunications Corp – ‘10-Q’ for 3/31/98 – EX-18

As of:  Thursday, 5/7/98   ·   For:  3/31/98   ·   Accession #:  790650-98-12   ·   File #:  1-09157

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Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        1st Qtr                                               15±    58K 
 2: EX-18       Letter Re: Changes in Accounting Principle             1      7K 
 3: EX-27       Financial Data Schedule                                1      7K 

EX-18   —   Letter Re: Changes in Accounting Principle

/ COOPERS                       /  Coopers & Lybrand L.L.P.                     
/ &LYBRAND                      /                                               
               /  a professional services firm

           May 6, 1998

Southern New England                                                            
Telecommunications Corporation                                              
227 Church Street                                                               
New Haven, CT 06510                                                             

We  are  providing this letter to you for inclusion as an exhibit               
to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.                

We  have  read  management's  justification  for  the  change  in               
accounting of directory publishing income from the "amortization"               
method  to  the  "point of publication" method contained  in  the               
Corporation's  Form 10-Q for the quarter ended  March  31,  1998.               
Based  on  our  reading  of  the data and  discussions  with  the               
Corporation's  officials of the business  judgment  and  business               
planning  factors relating to the change, we believe management's               
justification to be reasonable.  Accordingly, we concur that  the               
newly  adopted accounting principle described above is preferable               
in  the  Corporation's  circumstances to  the  method  previously               
applied.                                                                        

We  have  not  audited any financial statements of  Southern  New               
England Telecommunications Corporation as of any date or for  any               
period  subsequent to December 31, 1997, nor have we audited  the               
application  of the change in accounting principle  disclosed  in               
Form  10-Q of Southern New England Telecommunications Corporation               
for  the  three  months  ended March 31, 1998;  accordingly,  our               
comments are subject to revision on completion of an audit of the               
financial statements that include the accounting change.                        

/s/ Coopers & Lybrand L. L. P.                                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing		Date		Other Filings
Filed on:		5/7/98
		5/6/98
For Period End:		3/31/98
		12/31/97		10-K405,  10-K405/A
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