NEW ENGLAND TELEPHONE & TELEGRAPH CO
10-K405/A, 2000-04-12
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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<PAGE>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                     --------------------------------------
                                  FORM 10-K/A
                     --------------------------------------
                                AMENDMENT NO. 1

(Mark one)
   [x]            ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
                   For the fiscal year ended December 31, 1999*

                                       OR

   [ ]          TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934
                      For the transition period from    to


                          Commission file number 1-1150


                   NEW ENGLAND TELEPHONE AND TELEGRAPH COMPANY


      A New York Corporation    I.R.S. Employer Identification No. 04-1664340


                      185 Franklin Street, Boston, MA 02110


                         Telephone Number (617) 743-9800


Former address, if changed since last report: 125 High Street, Boston, MA 02110

                     ------------------------------------

Securities registered pursuant to Section 12(b) of the Act: See attached
Schedule A.

Securities registered pursuant to Section 12(g) of the Act: None.

THE REGISTRANT, A WHOLLY OWNED SUBSIDIARY OF BELL ATLANTIC CORPORATION, MEETS
THE CONDITIONS SET FORTH IN GENERAL INSTRUCTION I(1)(a) AND (b) OF FORM 10-K AND
IS THEREFORE FILING THIS FORM WITH REDUCED DISCLOSURE FORMAT PURSUANT TO GENERAL
INSTRUCTION I(2).


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.  Yes   X    No
                                        -----     ----

* CORRECTED BY THIS FORM 10-K/A
<PAGE>

                                  SIGNATURES


   PURSUANT TO THE REQUIREMENTS OF THE SECURITIES EXCHANGE ACT OF 1934, THE
REGISTRANT HAS DULY CAUSED THIS AMENDMENT TO BE SIGNED ON ITS BEHALF BY THE
UNDERSIGNED, THEREUNTO DULY AUTHORIZED.


                                         New England Telephone and Telegraph
                                          Company


                                         By  /s/  Edwin F. Hall
                                            ---------------------------------
                                              Edwin F. Hall
                                              Chief Financial Officer and
                                               Controller



Date:  April 11, 2000


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