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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000078150-06-000002.txt : 20060117
<SEC-HEADER>0000078150-06-000002.hdr.sgml : 20060116
<ACCEPTANCE-DATETIME>20060117062252
ACCESSION NUMBER:		0000078150-06-000002
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060117
FILED AS OF DATE:		20060117
DATE AS OF CHANGE:		20060117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHILIPPINE LONG DISTANCE TELEPHONE CO
		CENTRAL INDEX KEY:			0000078150
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-03006
		FILM NUMBER:		06531236

	BUSINESS ADDRESS:	
		STREET 1:		RAMON CONJUANGCO BLDG
		STREET 2:		MAKATI AVE
		CITY:			MAKATI METRO MANILA
		STATE:			R6
		ZIP:			0721
		BUSINESS PHONE:		0116328143552

	MAIL ADDRESS:	
		STREET 1:		RAMON CONJUANGCO BLDG
		STREET 2:		MAKATI AVE
		CITY:			MAKATI METRO MANILA
		STATE:			R6
		ZIP:			0721
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
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<DESCRIPTION>DISCLOSURE LETTER
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<body style='font-family:arial,helvetica,sans-serif;font-size:9pt'  lang=EN-US link=blue vlink=purple>

<div>

<p style='margin-bottom:0in;margin-bottom:.0001pt;line-height:normal' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">SECURITIES AND EXCHANGE COMMISSION</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Washington, D.C.  20549</p>

<p style='margin-top:0in' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-bottom:0in;margin-bottom:.0001pt;line-height:normal' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">FORM 6 -K</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Report of Foreign Private Issuer</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Pursuant to Rule 13a-16 or 15d-16 </p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Of the Securities Exchange Act of
1934</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">For the month of January
2006</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Commission File Number 1-03006</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Philippine Long Distance Telephone
Company</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">(Exact Name of Registrant as
specified in its Charter)</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Ramon Cojuangco Building</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Makati Avenue</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Makati City</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">Philippines</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">(Address of principal executive
offices)</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify' style="margin-top:0;margin-bottom:0">(Indicate by check mark whether the
registrant files or will file annual reports under cover of Form 20-F or Form
40-F.)</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<div align='center'><center><table style='font-family:arial,helvetica,sans-serif;font-size:9pt'  border=0 cellspacing=0 cellpadding=0
 style='margin-left:144.9pt;border-collapse:collapse'>
 <tr>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">Form 20-F:  y</p>
 </td>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">Form 40-F:  o</p>
 </td>
 </tr>
</table></center></div>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify' style="margin-top:0;margin-bottom:0">(Indicate by check mark whether by
furnishing the information contained in this form, the registrant is also
thereby furnishing the information to the commission pursuant to Rule 12g3-2(b)
under the Securities Exchange Act 1934.)</p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<div align='center'><center><table style='font-family:arial,helvetica,sans-serif;font-size:9pt'  border=0 cellspacing=0 cellpadding=0
 style='margin-left:144.9pt;border-collapse:collapse'>
 <tr>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">Yes: o</p>
 </td>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">No:  y</p>
 </td>
 </tr>
</table></center></div>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify' style="margin-top:0;margin-bottom:0">(If &#147;Yes&#148; is marked, indicate below
the file number assigned to the registrant in connection with Rule 12g3-2(b):
82-_____)</p>

<p style='margin-left:.5in;text-align:justify;page-break-after:
avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='text-align:left;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Enclosure:</p>

<p style='text-align:justify;text-indent:42.0pt' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;text-indent:42.0pt' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;text-indent:42.0pt' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;text-indent:.5in' style="margin-top:0;margin-bottom:0">A copy of the disclosure letter we sent today to the
Philippine Stock Exchange and the Securities and Exchange Commission regarding
the press release that is being issued by Philippine Long Distance Telephone
Company, entitled &#147;PLDT Group taps Filipinos in Singapore for prepaid mobile
service&#148;.</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<div align='center'><center><table style='font-family:arial,helvetica,sans-serif;font-size:9pt'  border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">January 17, 2006</p>
 </td>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">&nbsp;</h3>
 </td>
 </tr>
</table></center></div>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">The
Philippine Stock Exchange</h6>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Disclosure Department</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">4<sup>th</sup> Floor PSE Centre</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Exchange Road, Ortigas Center</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Pasig City</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Attention:         Ms. Jurisita M.
Quintos </p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">                        <u>Senior
Vice President </u></p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">Ladies and Gentlemen:</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">In compliance with Section 17.1(b) and Section 17.3 of
the Securities Regulation Code, we submit herewith a copy of SEC Form 17-C with
a press release attached thereto entitled &#147;PLDT Group taps Filipinos in Singapore for
prepaid mobile service&#148;.</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">This shall also serve as the disclosure letter for the purpose of
complying with the PSE Revised Disclosure Rules.</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Respectfully yours,</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">MA. LOURDES C. RAUSA-CHAN </p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Corporate Secretary </p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">MLCRC:amq</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Encs.</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">January 17, 2006</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">SECURITIES &amp; EXCHANGE COMMISSION</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Money Market Operations Department</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">SEC Building, EDSA</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Mandaluyong City</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Attention          :           Director  Justina F.
Callangan</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">                                    Corporations
Finance Department</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">Gentlemen:</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Re       :           Philippine Long Distance Telephone
Company</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">                        SEC
Registration No. PW-55</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">In
accordance with Section 17.1 (b) of the Securities Regulation Code, we submit
herewith five (5) copies of SEC Form 17-C with a press release attached thereto
entitled &#147;PLDT Group taps Filipinos in Singapore for prepaid mobile service&#148;.</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Very
truly yours,</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">MA. LOURDES C. RAUSA-CHAN</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Corporate Secretary</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">MLCRC:amq</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Encs.</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">                                                SECURITIES
AND EXCHANGE COMMISSION</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-top:0in;page-break-after:avoid' style="margin-top:0;margin-bottom:0">SEC FORM 17-C</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center;page-break-after:avoid' style="margin-top:0;margin-bottom:0">CURRENT REPORT
UNDER SECTION 17</p>

<p style="margin-top:0;margin-bottom:0">OF THE
SECURITIES REGULATION CODE</p>

<p style="margin-top:0;margin-bottom:0">AND SRC
RULE 17.1</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify;text-indent:-.5in;
page-break-after:avoid' style="margin-top:0;margin-bottom:0">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
January 17, 2006</p>

<p style='margin-left:.5in;text-align:justify;page-break-after:
avoid' style="margin-top:0;margin-bottom:0">(Date
of earliest event reported)</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify;text-indent:-.5in;
page-break-after:avoid' style="margin-top:0;margin-bottom:0">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
SEC Identification Number  PW-55</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify;text-indent:-.5in' style="margin-top:0;margin-bottom:0">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
BIR Tax Identification No. 000-488-793</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify;text-indent:
- -.5in' style="margin-top:0;margin-bottom:0">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
PHILIPPINE LONG DISTANCE TELEPHONE
COMPANY                                        </p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">            Exact
name of registrant as specified in its charter</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify;text-indent:
- -.5in' style="margin-top:0;margin-bottom:0">5.         PHILIPPINES
6. _____________ (SEC Use Only)  </p>

<p style='margin-left:.5in;text-align:justify;text-indent:
- -.5in' style="margin-top:0;margin-bottom:0">           Province, country or other
jurisdiction             Industry Classification Code</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">           of Incorporation</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">7.         9<sup>th</sup> Floor MGO Building</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">            Legaspi corner dela Rosa
Streets, Makati City                                  1200 </p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">            Address of principal
office                                                                  Postal
Code</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">8.         (632)
816-8553                                           </p>

<p style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">           Registrant's
telephone number, including area code</h4>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">9.         Not
Applicable                                                               </p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">            Former name or former
address, if changed since last report</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">10.       Securities registered
pursuant to Sections 8 and 12 of the SRC</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">            Title of Each Class
          Number of Shares of Common Stock</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">
          Licensed and Amount of Debt Outstanding</p>

<p style='margin-left:.5in;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-left:.5in;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">            Attached hereto is a press release entitled
&#147;PLDT Group taps Filipinos in Singapore for prepaid mobile service&#148;.</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=center style='text-align:center;page-break-after:
avoid' style="margin-top:0;margin-bottom:0">SIGNATURE</p>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">            Pursuant
to the requirements of the Securities Regulation Code, the Registrant has duly
caused this report to be signed on its behalf by the undersigned hereto duly authorized.</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<div align='center'><center><table style='font-family:arial,helvetica,sans-serif;font-size:9pt'  border=0 cellspacing=0 cellpadding=0
 style='border-collapse:collapse'>
 <tr>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>
 </td>
 <td  valign=top style=' padding:0in 5.4pt 0in 5.4pt'>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">PHILIPPINE
 LONG DISTANCE</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">TELEPHONE
 COMPANY</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">MA. LOURDES C. RAUSA-CHAN </p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">Corporate Secretary</p>
 <p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>
 </td>
 </tr>
</table></center></div>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Date:  January 17, 2006</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Distribution Copies:    5 copies &#150; Securities &amp; Exchange
Commission</p>

<p style='text-align:justify;text-indent:.5in' style="margin-top:0;margin-bottom:0">                        1 copy    -
Philippine Stock Exchange</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">                                    1 copy    - Company
Secretary</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">PRESS RELEASE</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0"><b>&nbsp;</b></p>

<p align=center style='text-align:center;page-break-after:avoid' style="margin-top:0;margin-bottom:0"><b>PLDT Group taps Filipinos in </b><b>Singapore</b></p>

<p align=center style='text-align:center' style="margin-top:0;margin-bottom:0"><b>for prepaid mobile service</b></p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0"><b>MANILA</b><b>, </b><b>Philippines</b><b>, </b><b>January 17, 2006</b> - Philippine Long Distance
Telephone Co., through subsidiary PLDT Singapore, has struck a deal with M1,
one of Singapore&#146;s innovative mobile and IDD
(international direct dial) service providers, to tap Filipinos in Singapore for a new prepaid mobile service.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">The new mobile service, targeted for
launch in the first quarter of this year, will be marketed under the Smart
brand by PLDT Singapore. This will be similar to the 1528 Smart service
launched in Hong Kong in 2004.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">Smart will use M1&#146;s network and
operational infrastructure to offer voice and SMS services to the estimated
130,000 Filipinos working in Singapore. It
will also offer value-added services such as Filipino-centric content and
m-commerce services that will meet the needs of the Filipino community in the
region.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">This new venture will build on the
existing close ties between M1 and Smart, which are both pioneer members of the
regional group of mobile operators, Asia Mobility Initiative (AMI), formed in
2003.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">PLDT Global President and CEO
Alfredo S. Panlilio said PLDT Global, the parent company of PLDT Singapore, and
Smart will bring their respective strengths in addressing the needs of the
Filipino community in Singapore.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&#147;We are confident that our mobile
services in Singapore, with the value of the PLDT and
Smart brands and the uniquely Filipino features, will be a perfect fit for our
OFWs. They </p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">can now avail of more affordable and
content-rich services not available before,&#148; said Panlilio.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&#147;Partnering with M1 definitely
strengthens our position to provide excellent service since we will utilize
M1&#146;s infrastructure,&#148; he added.</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify' style="margin-top:0;margin-bottom:0"><a
name="OLE_LINK2">&#147;This
partnership will enable M1 to serve a very specific segment of mobile customers
by leveraging on the unique competitive advantage that PLDT and Smart enjoy
within the Filipino community,&#148; said M1 Chief Executive Officer Neil
Montefiore.</a></p>

<p style='margin-right:1.45pt;text-align:justify;line-height:
150%;page-break-after:avoid' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.45pt;text-align:justify;page-break-after:
avoid' style="margin-top:0;margin-bottom:0">&#147;Leveraging on the
Smart brand and the good understanding of the communication needs of this
community, PLDT Singapore will be able to offer a suite of products and
services that are tailor-made to appeal to customers. PLDT Singapore will of
course be strongly supported by the excellent network and operational
infrastructure provided by M1,&#148; he said.</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p align=left style='margin-right:1.3pt;text-align:left' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">&nbsp;</h4>

<p style='margin-right:1.3pt' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">About PLDT </h4>

<p style='text-align:justify;page-break-after:avoid' style="margin-top:0;margin-bottom:0">PLDT is the leading
telecommunications provider in the Philippines. Through its three principal business groups &#150; fixed line,
wireless and information communications technology &#150; PLDT offers a wide range
of telecommunications services across the Philippines&#146; most extensive fiber optic backbone and fixed line,
cellular and satellite network.</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">PLDT is listed on the Philippine Stock Exchange (PSE:TEL)
and its American depositary shares are listed on the New York Stock Exchange
(NYSE:PHI).  PLDT has one of the largest market capitalizations among
Philippine listed companies.</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='text-align:justify' style="margin-top:0;margin-bottom:0">Further information can be obtained by visiting the web at
www.pldt.com.ph.</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-right:1.3pt' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">About PLDT Singapore</h4>

<p style='margin-right:1.3pt;text-align:justify' style="margin-top:0;margin-bottom:0">PLDT Singapore is one of the
regional operating arms of PLDT Global Corporation, the international sales and
marketing retail arm of the PLDT Group of Companies and a wholly-owned
subsidiary of PLDT. It is a licensed Service-Based Operator (SBO) since 2001
offering long distance communication services to ethnic communities in Singapore, mainly the Filipino and South
Asian markets. PLDT Global Corporation has other subsidiaries in Hong Kong, United Kingdom and United
 States.</p>

<p style='margin-right:1.3pt' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">&nbsp;</h4>

<p style='margin-right:1.3pt' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">About M1</h4>

<p style='margin-right:1.3pt' style="margin-top:0;margin-bottom:0" style="margin-top:0;margin-bottom:0">M1,
Singapore's most exciting and innovative
mobile and IDD service provider, was launched in April 1997. Since then, it has
made significant inroads into the local mobile communications market, gaining
considerable brand presence and market share. M1 aims to be the leader in
personal voice and data communications, focusing on value, quality and customer
service. More information on M1 is available at www.m1.com.sq.</h4>

<p style='margin-right:1.3pt;text-align:justify' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">PLDT
contact number 63 2 8168684</p>

<p style="margin-top:0;margin-bottom:0">Horace A.
Lavides</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

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<p style='page-break-after:avoid' style="margin-top:0;margin-bottom:0">SIGNATURES</p>

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<p style='text-align:justify;text-indent:.5in;page-break-after:
avoid' style="margin-top:0;margin-bottom:0">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.</p>

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<p align=right style='text-align:right' style="margin-top:0;margin-bottom:0">PHILIPPINE LONG DISTANCE TELEPHONE COMPANY</p>

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<p style='margin-left:2.25in;text-align:justify' style="margin-top:0;margin-bottom:0">By        :     </p>

<p style='margin-left:2.25in;text-align:justify' style="margin-top:0;margin-bottom:0">Name  :     Ma. Lourdes C. Rausa-Chan</p>

<p style='margin-left:2.25in;text-align:justify' style="margin-top:0;margin-bottom:0">Title     :     Corporate Secretary</p>

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<p align=left style='text-align:left' style="margin-top:0;margin-bottom:0">Date:  January 17, 2006</p>

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