<SUBMISSION>
<ACCESSION-NUMBER>0000950152-05-006949
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20050812
<ITEMS>2.02
<ITEMS>9.01
<FILING-DATE>20050812
<DATE-OF-FILING-DATE-CHANGE>20050812
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>WARWICK VALLEY TELEPHONE CO
<CIK>0000104777
<ASSIGNED-SIC>4813
<IRS-NUMBER>141160510
<STATE-OF-INCORPORATION>NY
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-11174
<FILM-NUMBER>051020916
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>47 49 MAIN ST
<CITY>WARWICK
<STATE>NY
<ZIP>10990
<PHONE>9149861101
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>47 49 MAIN ST
<STREET2>PO BOX 592
<CITY>WARWICK
<STATE>NY
<ZIP>10990
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>l15634ae8vk.htm
<DESCRIPTION>WARWICK VALLEY TELEPHONE COMPANY    8-K
<TEXT>
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<TITLE>Warwick Valley Telephone Company    8-K</TITLE>
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<DIV align="center" style="font-size: 14pt; margin-top: 18pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>Washington, D.C. 20549</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;</B>
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<DIV align="center" style="font-size: 18pt; margin-top: 18pt"><B>FORM 8-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>CURRENT REPORT<BR>
PURSUANT TO SECTION 13 OR 15(d) OF<BR>
THE SECURITIES EXCHANGE ACT OF 1934</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Date of Report (Date of earliest event reported): August&nbsp;12, 2005</B>
</DIV>


<DIV align="center" style="font-size: 24pt; margin-top: 18pt"><B>Warwick Valley Telephone Company</B>
</DIV>


<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)
</DIV>

<DIV align="center">
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    <TD width="47%">&nbsp;</TD>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>0-11174<br></B>
(Commission File No.)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>14-1160510<br></B>
(I.R.S. Employer Identification No.)</TD>
</TR>
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</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>New York</B><BR>
(State or other jurisdiction of incorporation or organization)
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>47 Main Street<BR>
Warwick, New York 10990<BR>
(845)&nbsp;986-8080</B><BR>
(Address, including zip code, and telephone number,<BR>
including area code, of Registrant&#146;s principal executive offices)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
obligation of the registrant under any of the following provisions:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Written communication pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
</DIV>


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<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;2.02. </B><U><B>Results of Operations and Financial Condition</B></U>
</DIV>


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    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>On Friday, August&nbsp;12, 2005 Warwick Valley Telephone Company (the &#147;Company&#148;) issued a
press release which contained certain preliminary, unaudited financial information
regarding the results of the Company&#146;s operations for the three and six month periods
ended June&nbsp;30, 2005. The Company&#146;s press release is furnished herewith as Exhibit&nbsp;99.1.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9.01. </B><U><B>Financial Statements and Exhibits</B></U>
</DIV>


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    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>99.1. Press release entitled &#147;Warwick Valley Telephone Reports Preliminary Unaudited
Financial Information&#148;, dated August&nbsp;12, 2005.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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.
</DIV>

<DIV align="center">
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    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="center"><U>WARWICK VALLEY TELEPHONE COMPANY</U><br>
(Registrant)</TD>
</TR>


<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>



<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Date: August&nbsp;12, 2005
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Herbert Gareiss, Jr.</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Name: Herbert Gareiss, Jr.<BR>
Title: President</TD>
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</DIV>


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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Exhibit&nbsp;Index</B>
</DIV>

<DIV align="center">
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Exhibit&nbsp;No.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Description</B></TD>
</TR>
<TR valign="bottom">
    <TD>&nbsp;</TD>
</TR>


<TR valign="bottom">
    <TD valign="top"><DIV align="center" style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Press release entitled &#147;Warwick Valley Telephone Reports Preliminary Unaudited
Financial Information&#148;, dated August&nbsp;12, 2005.</TD>
</TR>
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</TABLE>
</DIV>


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<P align="center" style="font-size: 10pt">&nbsp;
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>l15634aexv99w1.htm
<DESCRIPTION>EX-99.1 PRESS RELEASE
<TEXT>
<HTML>
<HEAD>
<TITLE>Exhibit 99.1</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


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</TABLE>
</DIV>

<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;99.1</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Warwick Valley Telephone Reports Preliminary Unaudited Financial Information</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Warwick Valley Telephone Company (Nasdaq: WWVY; the &#147;Company&#148;) announces certain preliminary,
unaudited financial information regarding the results of the Company&#146;s operations for the three and
six month periods ended June&nbsp;30, 2005.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On a year over year basis, for the three months ended June&nbsp;30, 2005, total Operating Revenues are
expected to decline approximately $0.5&nbsp;million (or 8%) principally due to a decrease in revenues
from network access charges, long distance network services and sales and other ancillary revenues,
including circuit revenues, reciprocal compensation, billing and collection, co-location rent and
inside wiring revenues. The Company&#146;s Operating Expense is expected to increase $0.45&nbsp;million (or
7%) mostly due to increased professional fees for services related to ongoing efforts to comply
with Section&nbsp;404 of the Sarbanes-Oxley Act. Consequently, net income is expected to decrease $0.19
million (or 10%). Earnings from equity investments, primarily from the Company&#146;s limited
partnership interest in the Orange County-Poughkeepsie Limited Partnership are expected to decline
$0.19&nbsp;million (or 7%). The Company realized an approximate pretax gain of $0.9&nbsp;million upon the
release of funds held in escrow associated with its previously announced sale of the Company&#146;s
interest in DataNet.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Additionally, on a year over year basis for the six months ended June&nbsp;30, 2005, total Operating
Revenues are expected to decline $0.85&nbsp;million (or 6%) principally due to a decrease in revenues
from network access charges, long distance network services and sales and other ancillary revenues,
including circuit revenues, reciprocal compensation, billing and collection, co-location rent and
inside wiring revenues. The Company&#146;s Operating Expense is expected to increase $0.58&nbsp;million (or
4%) mostly due to increased professional fees for services related to ongoing efforts to comply
with Section&nbsp;404 of the Sarbanes-Oxley Act. Consequently, net income is expected to decrease $0.33
million (or 8%). Earnings from equity investments for the six months ended June&nbsp;30, 2005, mainly
due to the Company&#146;s limited partnership interest in the Orange County-Poughkeepsie Limited
Partnership decreased 1%. The Company realized an approximate pretax gain of $0.9&nbsp;million upon the
release of funds held in escrow associated with its previously announced sale of the Company&#146;s
interest in DataNet. The foregoing results are preliminary and unaudited and are subject to
adjustment.
</DIV>



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</SUBMISSION>
