| VERIZON MARYLAND INC | Dec 31 |
| VERIZON NEW ENGLAND INC | Dec 31 |
| VERIZON NEW JERSEY INC | Dec 31 |
| VERIZON NEW YORK INC | Dec 31 |
| VERIZON NORTH INC | Dec 31 |
| VERIZON NORTHWEST INC | Dec 31 |
| VERIZON PENNSYLVANIA INC | Dec 31 |
| VERIZON SOUTH INC | Dec 31 |
| VERIZON VIRGINIA INC | Dec 31 |
| VERIZON WASHINGTON DC INC | Dec 31 |
| VERIZON WEST VIRGINIA INC | Dec 31 |
| VERSATEL TELECOM INTERNATIONAL N V | |
| VIALOG CORP | Dec 31 |
| VIATEL HOLDING BERMUDA LTD | Dec 31 |
| VIATEL INC | Dec 31 |
| VIRGIN MEDIA COMMUNICATIONS LTD | |
| VIRGIN MEDIA FINANCE PLC | |
| VIRGIN MEDIA GROUP LLC | Dec 31 |
| VIRGIN MEDIA HOLDINGS INC. | Dec 31 |
| VIRGIN MEDIA INC. | Dec 31 |
| VIRGIN MEDIA INVESTMENT HOLDINGS LTD | |
| Virgin Media Investments Ltd | |
| VIRGIN MEDIA (UK) GROUP, INC. | |
| VISEON INC | Jun 30 |
| Vistula Communications Services, Inc. | Dec 31 |
| VIVENDI | Jun 30 |
| Vivo Participacoes S.A. | Dec 31 |
| VOICESERVE INC | Mar 31 |
| VONAGE HOLDINGS CORP | Dec 31 |
| VONDRAS JOHN G | Dec 31 |
| VOQAL COMMUNICATIONS INC | Dec 31 |
| VOZ MOBILE CLOUD LTD | Dec 31 |
| WaveRider Communications (Canada) Inc. | Dec 31 |
| WAVERIDER COMMUNICATIONS INC | Dec 31 |
| WCT COMMUNICATIONS INC | Jun 30 |
| WEIDA COMMUNICATIONS, INC. | Jun 30 |
| WESTERN RESERVE TELEPHONE CO | Dec 31 |
| WHEREVER NET HOLDING CORP | |
| WILLIAMS COMMUNICATIONS GROUP INC | Dec 31 |
| WILTEL COMMUNICATIONS GROUP INC | Dec 31 |
| WINDSTREAM HOLDINGS, INC. | Dec 31 |
| WINDSTREAM SERVICES, LLC | Dec 31 |
| WINSTAR COMMUNICATIONS INC | Dec 31 |
| WIRELESS AGE COMMUNICATIONS INC | Oct 31 |
| WIRELESS TECHNOLOGY CORPORATIONS LTD | Dec 31 |
| WISCONSIN BELL INC | Dec 31 |
| WOODBURY TELEPHONE CO | Dec 31 |
| WORLD ACCESS INC /NEW/ | Dec 31 |
| WORLDPAGES COM INC | Dec 31 |
| WORLDPORT COMMUNICATIONS INC | Dec 31 |
| World Surveillance Group Inc. | Dec 31 |
| X Metaverse Inc. | Dec 31 |
| XO HOLDINGS INC | Dec 31 |
| YAK COMMUNICATIONS INC | Jun 30 |
| YAPALOT COMMUNICATIONS HOLDINGS INC | |
| YA ZHU SILK, INC. | Aug 31 |
| Zayo Bandwidth LLC | Jun 30 |
| Zayo Bandwidth Tennessee LLC | Jun 30 |
| Zayo Capital, Inc. | Jun 30 |
| Zayo Colocation, Inc. | Jun 30 |
| Zayo Enterprise Networks LLC | Jun 30 |
| Zayo Fiber Solutions LLC | Jun 30 |
| Zayo Group Holdings, Inc. | Jun 30 |
| ZAYO GROUP LLC | Jun 30 |
| ZipGlobal Holdings, Inc. | Mar 31 |