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Areholderproposals sec.gov U.S. Securities and Exchange Commission Division of Corporation Finance Office of Chief Counsel 100 F Street, N.E. Washington, D.C. 20549 Re: Verizon Communications Inc. 2013 Annual Meeting Shareholder Proposal of Trillium Assent Management and the Nathan Cummings Foundation. co- filers Ladies and Gentlemen : I am writing on behalf of Verizon Communications Inc., a Delaware corporation ("Verizon"), pursuant to Rule 14a-8(j) under the Securities Exchange Act of 1934,.

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