COSA Code Table December 2014 Page 1 of 6 Holding Company Affiliate Entity Study Area COSA Code 1 AT&T Inc. Southwestern Bell Telephone Company SWTR Arkansas Kansas Missouri Oklahoma Texas SWAR SWKS SWMO SWOK SWTX Pacific Bell California PTCA Nevada Bell Nevada PTNV Illinois Bell Illinois LBIL Indiana Bell Indiana NBIN Michigan Bell Michigan MBMI Ohio Bell Ohio OBOH Wisconsin Bell Wisconsin WTWI BellSouth Corporation/ BellSouth Telecommunications, Inc. BSTR Florida Georgia North Carolina South Carolina Alabama Kentucky Louisiana Mississippi Tennessee SBFL SBGA SBNC SBSC SCAL SCKY SCLA SCMS SCTN Verizon Communications, Inc. Verizon Washington, D.C., Inc. District of Columbia CDDC Verizon Maryland, Inc. Maryland CMMD Verizon Virginia, Inc. Virginia CVVA Verizon Delaware, Inc. Delaware DSDE Verizon Pennsylvania, Inc. Pennsylvania PAPA Verizon New Jersey, Inc. New Jersey NJNJ COSA Code Table December 2014 Page 2 of 6 Holding Company Affiliate Entity Study Area COSA Code 1 Verizon Communications, Inc. (Cont’d.) Verizon New England NETC Massachusetts Rhode Island NEMA NERI Verizon New York Telephone New York NYNY Verizon California California GTGC GTE California Contel California GTCA COCA Verizon Florida Florida GTFL Verizon North GTMW Pennsylvania Contel Pennsylvania Contel Quaker State General Offices GTPA COPA COQS GTGO Verizon South GTSO Virginia Contel Virginia GTVA COVA GTE Southwest dba Verizon Southwest GTSW Texas Contel Texas GTTX COTX America Movil/ Telecommunications of Puerto Rico Puerto Rico Telephone Company PRPR Puerto Rico Puerto Rico Central PRSA PRCC Cincinnati Bell, Inc. Cincinnati Bell Telephone CBTC Ohio Kentucky CBOH CBKY COSA Code Table December 2014 Page 3 of 6 Holding Company Affiliate Entity Study Area COSA Code 1 Frontier Communications Corp. Citizens Telecom. Co. of New York CTNY Upstate New York Red Hook New York Western Counties New York CTUP CTRH CTWC Rochester Telephone Corp. New York RTNY Commonwealth Telephone Enterprises, Inc./Commonwealth Telephone Co. Pennsylvania CWTC Southern New England Telecommunications Corp. Connecticut SNCT Frontier Communications of the Carolinas FVSO North Carolina South Carolina Contel North Carolina Contel South Carolina Illinois FGNC FGSC FCNC FCSC FGIL Frontier North Inc. FVNO Illinois Indiana Michigan Ohio Wisconsin Contel Indiana Contel Illinois FTIL FGIN FGMI FGOH FGWI FCIN FCIL Frontier West Virginia Inc. West Virginia FVWV Frontier Communications of the Northwest Inc. FVNW Idaho Oregon Washington West Coast CA Contel Washington FGID FGOR FGWA FGCA FCWA COSA Code Table December 2014 Page 4 of 6 Holding Company Affiliate Entity Study Area COSA Code 1 Frontier Communications Corp. (Cont’d.) Frontier Midstates Inc. FVMD Michigan Indiana FLMI FLIN Frontier Communications of the Southwest Inc. FVSW Contel Arizona Contel Nevada FCAZ FCNV CenturyLink Embarq Florida, Inc. Florida UCFL Embarq - Carolina Tel. and Tel. North Carolina UTNC Embarq - United Telephone – Southeast, Inc. UTIM Tennessee Virginia UTTN UTVA Embarq - Central Telephone Co. CETO Nevada CENV Embarq - United Tel. of Pennsylvania Pennsylvania UTPA Embarq - Central Tel. Co. of Virginia Virginia CEVA Embarq - United Tel. Co. of Ohio Ohio UTOH CenturyTel of Alabama, LLC CNAL Northern Alabama Southern Alabama CNAN CNAS CenturyTel of Missouri, LLC CNMO Belle-Hermann Southern Missouri Southwest Missouri Central Missouri CNME CNMS CNMW CNMC COSA Code Table December 2014 Page 5 of 6 Holding Company Affiliate Entity Study Area COSA Code 1 CenturyLink (Cont’d.) CenturyLink/Qwest Corporation CLQW Arizona Colorado Idaho South Montana New Mexico Utah Wyoming Iowa Minnesota Nebraska North Dakota South Dakota Idaho North Oregon Washington MSAZ MSCO MSID MSMT MSNM MSUT MSWY NWIA NWMN NWNE NWND NWSD PNID PNOR PNWA FairPoint Communications, Inc. Northern New England Telephone Operations, LLC FPNE Maine New Hampshire FPME FPNH Telephone Operating Company of Vermont, LLC Vermont FPVT Windstream Corporation Windstream Georgia Communications Georgia ALGC Windstream Nebraska Nebraska LTNE Windstream Kentucky East ALKT London – Kentucky Lexington – Kentucky ALKK ALKY Valor Telecommunications of Texas, LP, d/b/a Windstream Communications Southwest VANT Oklahoma VAOK New Mexico 1 VANM New Mexico 2 VANN Texas VATX COSA Code Table December 2014 Page 6 of 6 Holding Company Affiliate Entity Study Area COSA Code 1 Windstream Corporation (Cont’d.) Windstream Iowa Communications, Inc. ITTC Iowa North ITNO Iowa System ITSI Iowa ITIA Hawaiian Telcom Communications, Inc. Hawaii HTHI 1 Some COSA codes may not appear on this list because of mergers of reporting carriers or the COSA codes did not meet the current annual adjustment of revenue thresholds.