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                                                       DA 06- 126
                                                 January 24, 2006

                     AT&T, INC. SECTION 272 

Comments due:   March 27, 2006 

Pursuant to section 271 of the Communications Act of 1934, as 
amended (``Communications Act''),1 the Commission has authorized 
AT&T Inc. (``AT&T'')2 to enter the in-region interLATA market in 
Arkansas, Kansas, Missouri, Oklahoma, Texas, California, Nevada, 
Illinois, Indiana, Michigan, Ohio, and Wisconsin. 3  Section 272 
of the Communications Act requires Bell Operating Companies to 
offer in-region, interLATA service through separate affiliates 
that comply with certain structural, nondiscrimination, and 
accounting safeguards.  Section 272(d) requires a biennial 
audit.4  We have received the results of the biennial audit of 
AT&T's operations in all of its in-region states for the period 
July 10, 2003 through July 9, 2005.  The audit report, ``Report 
of Independent Accountants on Applying Agreed-Upon Procedures - 
AT&T Inc.,'' was submitted by Ernst & Young LLP on December 19, 

Section 272(d)(2) of the Communications Act requires that the 
results of the audit be made publicly available.5  We now invite 
comments on the AT&T audit report.  In accordance with section 
53.213(d) of the Commission's rules,  interested parties may file 
comments on the report with the Commission within 60 days. 6  
Accordingly, comments are due no later than March 27, 2006.


Pursuant to section 1.1206 of the Commission's rules, this 
proceeding will be conducted as a permit?but?disclose proceeding 
in which ex parte communications are permissible but subject to 


Interested parties may file comments on the biennial audit report 
using the Commission's Electronic Comment Filing System (ECFS) or 
by filing paper copies.8  Comments filed through the ECFS can be 
sent as an electronic file via the Internet to 
.  Generally, only one copy 
of an electronic submission must be filed.  In completing the 
transmittal screen, commenters should include their full name, 
Postal Service mailing address, and the applicable docket or 
rulemaking number.  Parties may also submit an electronic comment 
by Internet e-mail.  To get filing instructions for e-mail 
comments, commenters should send an e-mail to, and 
should include the following words in the body of the message, 
"get form