ALIANT COMMUNICATIONS CO
15-15D, 1998-05-18
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                     SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                                  FORM 15

   Certification and Notice of Termination of Registration under Section 
12(g) of the Securities Exchange Act of 1934 or Suspension of Duty to File 
Reports Under Sections 13 and 15(d) of the Securities Exchange Act of 1934

                      Commission File Number  2-39373
                                              -------

                         Aliant Communications Co.
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           (Exact name of registrant as specified in its charter)

           1440 M Street, Lincoln, Nebraska 68508  (402) 474-2211
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       (Address, including zip code, and telephone number, including
          area code, of registrant's principal executive offices)

                     5% Preferred Stock, $100 par value
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         (Title of each class of securities covered by this Form)

                                   None
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    (Titles of all other classes of securities for which a duty to file
               reports under section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the appropriate rule 
provision(s) relied upon to terminate or suspend the duty to file reports:

       Rule 12g-4(a)(1)(i)   [X]         Rule 12h-3(b)(1)(ii)   [ ]
       Rule 12g-4(a)(1)(ii)  [ ]         Rule 12h-3(b)(2)(i)    [ ]
       Rule 12g-4(a)(2)(i)   [ ]         Rule 12h-3(b)(2)(ii)   [ ]
       Rule 12g-4(a)(2)(ii)  [ ]         Rule 15d-6             [ ]
       Rule 12h-3(b)(1)(i)   [ ]

     Approximate number of holders of record as of the certification or 
notice date:  None

     Pursuant to the requirements of the Securities Exchange Act of 1934, 
Aliant Communications Co. has caused this certification/notice to be signed 
on its behalf by the undersigned duly authorized person.

DATE:    May 18, 1998                BY:  /s/ Frank H. Hilsabeck
       -------------------                ----------------------
                                           Frank H. Hilsabeck
                                           President

Instruction:  This form is required by Rules 12g-4, 12h-3 and 15d-6 of the 
General Rules and Regulations under the Securities Exchange Act of 1934.  
The registrant shall file with the Commission three copies of Form 15, one 
of which shall be manually signed.  It may be signed by an officer of the 
registrant, by counsel or by any other duly authorized person.  The name 
and title of the person signing the form shall be typed or printed under 
the signature.



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