Frontier Telephone of Rochester Inc – ‘8-K’ for 10/1/99

On:  Thursday, 10/7/99   ·   For:  10/1/99   ·   Accession #:  893750-99-540   ·   File #:  33-91250

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         3     12K 
 2: EX-99       Miscellaneous Exhibit                                  1      5K 

8-K   —   Current Report
Document Table of Contents

8-K
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SECURITIES AND EXCHANGE COMMISSION      
Washington, D.C. 20549-1004       

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) October 1, 1999      

Frontier Telephone of Rochester, Inc.       
(Exact name of registrant as specified in its charter)      

     New York                     33-91250                16-1469713
(State or other jurisdiction of   (Commission File Number)   (I.R.S. Employer   
incorporation or organization)                             Identification No.)

 180 South Clinton Avenue                                     14646-0700
   Rochester, New York                                        (Zip Code)
(Address of principal executive offices)                                        

Registrant's telephone number, including area code (716) 777-1000       

Item 4.  Changes in Registrant's Certifying Accountants.                        

(a) Previous independent accountants                                            

(i)  On October 1, 1999, Frontier Telephone of Rochester, Inc. dismissed        
PricewaterhouseCoopers LLP as its independent accountants.  The                 
Registrant's Audit Committee participated in and approved the decision to       
change independent accountants.                                                 

(ii) The reports of PricewaterhouseCoopers LLP on the financial                 
statements for the past two fiscal years contained no adverse opinion or        
disclaimer of opinion and were not qualified or modified as to                  
uncertainty, audit scope or accounting principle.                               

(iii)     In connection with its audits for the two most recent fiscal          
years and through October 1, 1999, there have been no disagreements with        
PricewaterhouseCoopers LLP on any matter of accounting principles or            
practices, financial statement disclosure, or auditing scope or                 
procedure, which disagreements if not resolved to the satisfaction of           
PricewaterhouseCoopers LLP would have caused them to make reference             
thereto in their report on the financial statements for such years.             

(iv) During the two most recent fiscal years and through October 1,             
1999, there have been no reportable events (as defined in Regulation S-K        
Item 304(a)(1)(v)).                                                             

(v)  The Registrant has requested that PricewaterhouseCoopers LLP               
furnish it with a letter addressed to the SEC stating whether or not it         
agrees with the above statements.  A copy of such letter, dated October         
5, 1999, is filed as Exhibit 99 to this Form 8-K.                               

(b)  New independent accountants                                                

(i)  The Registrant engaged Arthur Andersen LLP as its new independent          
accountants as of October 1, 1999.  During the two most recent fiscal           
years and through October 1, 1999, the Registrant has not consulted with        
Arthur Andersen LLP regarding either (i) the application of accounting          
principles to a specified transaction, either completed or proposed; or         
the type of audit opinion that might be rendered on the Registrant's            
financial statements, and either a written report was provided to the           
Registrant or oral advice was provided that Arthur Andersen LLP concluded       
was an important factor considered by the Registrant in reaching a              
decision as to the accounting, auditing or financial reporting issue; or        
(ii) any matter that was either the subject of a disagreement, 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, or a reportable event, as           
that term is defined in Item 304(a)(1)(v) of Regulation S-K.                    

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Item 7.  Financial Statement and Exhibits.                                      

(c)  Exhibits.                                                        

   99   Letter, dated October 5, 1999, from PricewaterhouseCoopers
LLP to the Securities and Exchange Commission.    

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SIGNATURE       

Pursuant to the requirements of the Securities Exchange Act of 1934,  
as amended, the Registrant has duly caused this report to be signed on its      
behalf by the undersigned hereunto duly authorized.                             

                   FRONTIER TELEPHONE OF ROCHESTER, INC.

Dated:  October 7, 1999            By: /s/ Michael T. Carr                      
                             ---------------------------------

                 Name: Michael T. Carr
                                 Title:   Vice President and Treasurer

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Dates Referenced Herein

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on:		10/7/99		3					None on these Dates
		10/5/99		1		2
For Period End:		10/1/99		1
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