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                                                                     EXHIBIT 99a

                        Report of Independent Accountants

To the Board of Directors and Shareowners of
Verizon Communications Inc.:

In our opinion, the 1999 consolidated statements of income, changes in
shareowners' investment and cash flows present fairly, in all material respects,
the results of operations and cash flows of Verizon Communications Inc. and its
subsidiaries for the year ended December 31, 1999 in conformity with accounting
principles generally accepted in the United States of America. In addition, in
our opinion, the 1999 financial statement schedule listed under Item 14 presents
fairly, in all material respects, the information set forth therein when read in
conjunction with the related consolidated financial statements. These financial
statements and financial statement schedule are the responsibility of the
Company's management; our responsibility is to express an opinion on these
financial statements and financial statement schedule based on our audit. We did
not audit the financial statements of GTE Corporation, a wholly owned subsidiary
of Verizon Communications Inc., which statements reflect total revenues of
$25,242 million for the year ended December 31, 1999. Those statements were
audited by other auditors whose report thereon has been furnished to us, and our
opinion expressed herein, insofar as it relates to the amounts included for GTE
Corporation, is based solely on the report of the other auditors. We conducted
our audit of these statements in accordance with auditing standards generally
accepted in the United States of America, which require that we plan and perform
the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements,
assessing the accounting principles used and significant estimates made by
management, and evaluating the overall financial statement presentation. We
believe that our audit and the report of the other auditors provide a reasonable
basis for our opinion.

As discussed in Note 1 to the consolidated financial statements, the Company
changed its method of accounting for computer software costs in accordance with
AICPA Statement of Position No. 98-1, "Accounting for the Costs of Computer
Software Developed or Obtained for Internal Use" effective January 1, 1999.

/s/ PricewaterhouseCoopers LLP

New York, New York
February 14, 2000, except as to the
pooling-of-interests with GTE Corporation,
which is as of June 30, 2000.

