LINCOLN TELEPHONE & TELEGRAPH CO
10-C, 1996-09-18
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                     SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, DC 20549

                                 FORM 10-C

              REPORT BY ISSUER OF SECURITIES QUOTED ON NASDAQ
                      INTERDEALER QUOTATION SYSTEM
               FILED PURSUANT TO SECTION 13 OR 15(d) OF THE
              SECURITIES EXCHANGE ACT OF 1934 AND RULE 13a-17
                            OR 15d-17 THEREUNDER

                The Lincoln Telephone and Telegraph Company
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              (Exact name of issuer as specified in charter)

                  1440 M Street, Lincoln, Nebraska 68508
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                 (Address of principal executive offices)

                                                  402-474-2211
Issuer's telephone number, including area code.............................

               I. CHANGE IN NUMBER OF SHARES OUTSTANDING

Indicate any change (increase or decrease) of five percent or more in the 
number of shares outstanding:

1. Title of security.......................................................

2. Number of shares outstanding before the change..........................

3. Number of shares outstanding after the change...........................

4. Effective date of change................................................

5. Method of change:  Specify method (such as merger, acquisition,
   exchange, distribution, stock split, reverse split, acquisition of 
   stock for treasury, etc.)...............................................

Give brief description of transaction......................................


                          II. CHANGE IN NAME OF ISSUER

                         The Lincoln Telephone and Telegraph Company
1. Name prior to change....................................................

                      Aliant Communications Co.
2. Name after change.......................................................

                                                      July 18, 1996
3. Effective date of charter amendment changing name.......................
 .
                                                        April 24, 1996
4. Date of shareholder approval of change, if required.....................


Date.......................      ..........................................
                                      (Officer's signature and title)




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