NYNEX CORP
10-Q/A, 1994-05-13
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                                 Form 10-Q/A

                      SECURITIES AND EXCHANGE COMMISSION
                             Washington, DC 20549

(Mark one)
    
 X            QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
                    OF THE SECURITIES EXCHANGE ACT OF 1934

                For the quarterly period ended March 31, 1994 

                                      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 1-8608

                              NYNEX Corporation

             Incorporated under the laws of the State of Delaware

               I.R.S. Employer Identification Number 13-3180909

            1113 Westchester Avenue, White Plains, New York 10604

                       Telephone Number (914) 644-6400

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    .

At April 30, 1994, 417,882,505 common shares were outstanding.

                                AMENDMENT NO. 1

The undersigned registrant hereby amends the following items, financial 
statements, exhibits or other portions of its Quarterly Report on Form 10-Q for 
the quarterly period ended March 31, 1994, as set forth in the pages attached 
hereto:

In "Part II - Other Information", "Item 6. Exhibits and Reports on Form 8-K, 
(b) Reports on Form 8-K.", reference to NYNEX's Current Report on Form 8-K, 
date of report January 24, 1994 and filed February 11, 1994, reporting on 
Item 5 should be deleted as there was no Report on Form 8-K filed by 
NYNEX Corporation corresponding to those dates.

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.

                                                   NYNEX CORPORATION
                                                      (Registrant)

                                              By        P. M. Ciccone          
                                                        P. M. Ciccone
                                                Vice President and Comptroller
May 13, 1994                                    (Principal Accounting Officer)


<PAGE>

Form 10-Q Part II




                              NYNEX CORPORATION

                     PART II - OTHER INFORMATION (CONT'D)




ITEM 6.    Exhibits and Reports on Form 8-K

(a)        Exhibits.

           Exhibit
           Number

           (12)  Computation of Ratio of Earnings to Fixed Charges


(b)        Reports on Form 8-K.

           NYNEX's Current Report on Form 8-K, date of report 
           December 24, 1993 and filed January 13, 1994, reporting on
           Item 5.

           NYNEX's Current Report on Form 8-K, date of report 
           January 24, 1994 and filed March 1, 1994, reporting on
           Item 5.

           NYNEX's Current Report on Form 8-K, date of report March 3, 1994 
           and filed March 4, 1994, reporting on Item 7.

           NYNEX's Current Report on Form 8-K, date of report March 24, 1994 
           and filed March 31, 1994, reporting on Item 5.




















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