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<SEC-DOCUMENT>0000020520-06-000040.txt : 20060728
<SEC-HEADER>0000020520-06-000040.hdr.sgml : 20060728
<ACCEPTANCE-DATETIME>20060728113050
ACCESSION NUMBER:		0000020520-06-000040
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060728
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20060728
DATE AS OF CHANGE:		20060728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS COMMUNICATIONS CO
		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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11001
		FILM NUMBER:		06986539

	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 UTILITIES CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>pressrelease72806.txt
<DESCRIPTION>7-28-06 PRESS RELEASE
<TEXT>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 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): July 28, 2006

                         Citizens Communications Company
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

                                    Delaware
- --------------------------------------------------------------------------------
                 (State or other jurisdiction of incorporation)

            001-11001                                     06-0619596
- --------------------------------------------------------------------------------
     (Commission File Number)                  (IRS Employer Identification No.)


   3 High Ridge Park, Stamford, Connecticut                 06905
- --------------------------------------------------------------------------------
   (Address of principal executive offices)              (Zip Code)

                                 (203) 614-5600
- --------------------------------------------------------------------------------
              (Registrant's telephone number, including area code)


- --------------------------------------------------------------------------------
         (Former name or former address, if changed since last report.)

     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 (see General Instruction A.2. below):

     |_|  Written  communications  pursuant to Rule 425 under the Securities Act
          (17 CFR 230.425)

     |_|  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
          CFR 240.14a-12)

     |_|  Pre-commencement  communications  pursuant to Rule 14d-2(b)  under the
          Exchange Act (17 CFR 240.14d-2(b))

     |_|  Pre-commencement  communications  pursuant to Rule 13e-4(c)  under the
          Exchange Act (17 CFR240.13e-4(c))

<PAGE>



Item 8.01 Other Events
          ------------

          On July 28, 2006,  the Company  announced  that its Board of Directors
          declared a regular quarterly cash dividend of $0.25 per share, payable
          on September 29, 2006 to holders of record at the close of business on
          September 9, 2006. A copy of the  Company's  press  release  issued on
          July 28, 2006  announcing  the  declaration  of the  dividend is filed
          herewith as Exhibit 99.1 and incorporated herein by reference.



Item 9.01 Financial Statements and Exhibits
          ---------------------------------

         (d)  Exhibits

               99.1 Press  Release of Citizens  Communications  Company  release
               July 28, 2006.





<PAGE>


                                   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 hereunto duly authorized.

                                 CITIZENS COMMUNICATIONS COMPANY


Date:  July 28, 2006             By: /s/ Robert L. Larson
                                     -----------------------------------------
                                     Robert J. Larson
                                     Senior Vice President and
                                     Chief Accounting Officer


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99-13qdividend.txt
<DESCRIPTION>3RD QUARTER DIVIDEND PR
<TEXT>
                                                Exhibit 99.1

                                                Citizens Communications
                                                3 High Ridge Park
                                                Stamford, CT 06905
                                                203.614.5600
                                                Web site: www.czn.net
- --------------------------------------------------------------------------------
FOR IMMEDIATE RELEASE

Contact:
Michael Bromley
Investor Relations
203.614.5218
mbromley@czn.com




             Citizens Communications Declares Third Quarter Dividend


Stamford,  Conn.  July 28,  2006 - Citizens  Communications  Company  (NYSE:CZN)
announced  today that its Board of Directors  has  declared a regular  quarterly
cash  dividend  payment of $0.25 per share,  payable on  September  29,  2006 to
holders of record at the close of business on September 9, 2006.

About Citizens Communications Company

Citizens  Communications  Company (NYSE:  CZN) is a full-service  communications
provider  and one of the  largest  local  exchange  telephone  companies  in the
country. Under the Frontier brand name, the company offers telephone, television
and internet services,  as well as bundled  offerings,  ESPN360 streaming video,
security  solutions  and  specialized  bundles  for  small  businesses  and home
offices.  Additional  information  about  Frontier's  products  and  services is
available  at  www.frontier.myway.com  and   www.frontieronline.com.   For  more
information about Citizens Communications, visit www.czn.net.


This document contains forward-looking  statements that are subject to risks and
uncertainties  that could cause actual results to differ  materially  from those
expressed or implied in the statements. These and all forward-looking statements
(including oral  representations)  are only predictions or statements of current
plans that are  constantly  under  review by the  company.  All  forward-looking
statements may differ from actual results.  The foregoing  information should be
read in  conjunction  with the company's  filings with the U.S.  Securities  and
Exchange  Commission  including,  but not limited to,  reports on Forms 10-K and
10-Q.  The  company  does not intend to update or revise  these  forward-looking
statements to reflect the occurrence of future events or circumstances.

                                      # # #

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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