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                                   Before the

                       Federal Communications Commission

                             Washington, D.C. 20554


                          )                               
                                                          
                          )                               
                              File No. EB-07-SE-008       
     In the Matter of     )                               
                              NAL/Acct. No. 200732100046  
     Alltel Corporation   )                               
                              FRN # 0012284394            
                          )                               
                                                          
                          )                               


                  Notice of apparent Liability for forfeiture

   Adopted: August 29, 2007  Released:   August 30, 2007

   By the Commission: Chairman Martin issuing a statement.

   I. introduction

    1. In this Notice of Apparent Liability for Forfeiture ("NAL"), we find
       Alltel Corporation ("Alltel") apparently liable for a forfeiture in
       the amount of one million dollars ($1,000,000) for the willful and
       repeated violation of Section 20.18(g)(1)(v) of the Commission's Rules
       ("Rules"). The apparent violation involves Alltel's failure to comply
       with the Commission's requirement that wireless carriers employing a
       handset-based Enhanced 911 ("E911") Phase II location technology must
       achieve 95% penetration, among their subscribers, of location-capable
       handsets by December 31, 2005.

   II. Background

    2. The Commission's wireless E911 rules ensure that the important public
       safety needs of wireless callers requiring emergency assistance are
       met as quickly as possible. Under Phase II of the E911 rules, wireless
       licensees are required to provide Public Safety Answering Points
       ("PSAPs") with Automatic Location Identification ("ALI") information
       for 911 calls. Licensees can provide ALI information by deploying
       location information technology in their networks (a network-based
       solution), or Global Positioning System ("GPS") or other location
       technology in subscribers' handsets (a handset-based solution). The
       Commission's rules also establish phased-in schedules for carriers to
       deploy any necessary network components and begin providing Phase II
       service. However, before a wireless licensee's obligation to provide
       E911 service is triggered, a PSAP must make a valid request for E911
       service, i.e., the PSAP must be capable of receiving and utilizing the
       data elements associated with the service and must have a mechanism in
       place for recovering its costs.

    3. In addition to deploying the network facilities necessary to deliver
       location information, wireless licensees that elect to employ a
       handset-based solution must meet the handset deployment benchmarks set
       forth in Section 20.18(g)(1) of the Commission's Rules, independent of
       any PSAP request for Phase II service. After ensuring that 100% of all
       new digital handsets activated are location-capable, licensees were
       required to achieve 95% penetration, among their subscribers, of
       location-capable handsets no later than December 31, 2005.

    4. On January 5, 2007, the Commission issued an order denying a request
       for waiver filed by Alltel of the December 31, 2005 handset
       penetration deadline ("Waiver Order"). In this Waiver Order, the
       Commission found that Alltel had failed to meet the Commission's
       standards for waiver because its request was not "specific, focused
       and limited in scope," failed to articulate a "clear path to full
       compliance," and lacked evidence that Alltel took the necessary
       concrete steps to come as close as possible to full compliance by the
       deadline. The Commission also found that the record did not establish
       that factors beyond Alltel's control caused its failure to meet the
       December 31, 2005 95% deadline and that Alltel had failed to adduce
       facts justifying its non-compliance or warranting its requested
       waiver. Finally, the Commission found that Alltel's conceded failure
       to meet 95% handset penetration by the December 31, 2005 deadline
       should be addressed through the enforcement process and referred the
       matter of Alltel's non-compliance with Section 20.18(g)(1)(v) of the
       Rules to the Enforcement Bureau. Specifically, Alltel achieved a
       penetration rate of only 84% by the December 31, 2005 deadline.

    5. On July 12, 2007, the Enforcement Bureau issued a letter of inquiry
       requesting that Alltel provide certain supplemental information
       related to its efforts to meet the E911 handset requirements.
       Specifically, the letter requested that Alltel provide, among other
       things, a timeline of all actions taken, both before and after the
       December 31, 2005 deadline, to encourage customers to upgrade to E911
       compliant handsets, including any incentives and special promotions,
       information concerning the costs and expenditures of these actions and
       incentives, and information concerning the "take rate" or effect these
       actions and incentives had on Alltel's overall compliance rate. Alltel
       submitted its response on July 26, 2007.

   III. Discussion

          A. Failure to Comply with E911 Handset Penetration Requirement

    6. The Commission has determined based on the record established in the
       waiver proceeding that Alltel failed to comply with the handset
       penetration deadline. Alltel does not dispute that it achieved a
       penetration rate of only 84% by the December 31, 2005 deadline.
       Accordingly, we conclude that Alltel apparently willfully and
       repeatedly failed to comply with the 95% handset penetration
       requirement by the December 31, 2005 deadline in violation of Section
       20.18(g)(1)(v) of the Rules.

     A. Proposed Forfeiture

    7. Under Section 503(b)(1)(B) of the Act, any person who is determined by
       the Commission to have willfully or repeatedly failed to comply with
       any provision of the Act or any rule, regulation, or order issued by
       the Commission shall be liable to the United States for a forfeiture
       penalty. To impose such a forfeiture penalty, the Commission must
       issue a notice of apparent liability and the person against whom such
       notice has been issued must have an opportunity to show, in writing,
       why no such forfeiture penalty should be imposed. The Commission will
       then issue a forfeiture if it finds by a preponderance of the evidence
       that the person has violated the Act or a Commission rule. As set
       forth in detail below, we conclude under this standard that Alltel is
       apparently liable for forfeiture for its apparent willful and repeated
       violation of Section 20.18(g)(1)(v) of the Rules.

    8. Under Section 503(b)(2)(B) of the Act, we may assess a common carrier
       a forfeiture of up to $130,000 for each violation, or for each day of
       a continuing violation up to a maximum of $1,325,000 for a single act
       or failure to act. In exercising such authority, we are required to
       take into account "the nature, circumstances, extent, and gravity of
       the violation and, with respect to the violator, the degree of
       culpability, any history of prior offenses, ability to pay, and such
       other matters as justice may require."

    9. The Commission's Forfeiture Policy Statement and Section 1.80 of the
       Rules do not establish a base forfeiture for violation of Section
       20.18(g)(1)(v). Nevertheless, the Commission has stated that the
       "omission of a specific rule violation from the list ... [establishing
       base forfeiture amounts] should not signal that the Commission
       considers any unlisted violation as nonexistent or unimportant. The
       Commission expects, and it is each licensee's obligation, to know and
       comply with all of the Commission's rules." Thus, the Commission
       retains its discretion to issue forfeitures on a case-by-case basis,
       and has assessed forfeiture liability, for rule violations
       irrespective of whether corresponding base forfeiture amounts have
       been established.

   10. Having considered the statutory factors enumerated above in
       conjunction with the entire record in this proceeding, including the
       supplemental information provided by Alltel, we conclude that a
       substantial proposed forfeiture is warranted. First, we find that the
       violations here are egregious. Violations of E911 requirements are
       extremely serious, given the critical function these requirements
       serve in promoting and safeguarding life and property. As the
       Commission has previously stated, it is critical for all handset-based
       carriers to have met the final implementation deadline of December 31,
       2005 for 95% location-capable handset penetration in order to allow
       all stakeholders (including carriers, technology vendors, public
       safety entities, and consumers) to have greater certainty about when
       Phase II would be implemented and ensure that Phase II would be fully
       implemented as quickly as possible. Absent Phase II location data,
       emergency call takers and responders must expend critical time and
       resources questioning wireless 911 callers to determine their
       location, searching for those callers when the callers cannot provide
       this information, or both. In this regard, we take into account the
       substantial percentage of non-compliance at the deadline (11%) and the
       significant number of customers affected by Alltel's non-compliance.
       We observe that Alltel had more than 10.6 million wireless customers
       at the end of 2005.

   11. Moreover, our finding of an egregious violation is further buttressed
       by the length of time that carriers have been on notice of the final
       handset penetration deadline -- since at least 1999 -- and the fact
       that the Commission has affirmed Alltel's obligation to meet the
       handset penetration deadline. In considering the merger of Alltel and
       Western Wireless, the Commission stated that Alltel, "like all
       carriers, [is] obligated to comply with our E911 rules, including the
       requirement that carriers electing a handset-based E911 solution
       achieve 95 percent penetration by the end of [2005]." The Commission
       further stated that "[w]e will not hesitate to take enforcement action
       if this deadline is not met."

   12. We also believe that a substantial proposed forfeiture is warranted
       based on the continuous and repeated nature of the violations. Alltel
       did not achieve 95% handset penetration until May 31, 2007, 17 months
       after the December 31, 2005 deadline. In this context, where every day
       of a continuing violation has the potential of threatening the
       delivery of critical, life-saving services, a 17-month delay in
       compliance compels a significant proposed forfeiture.

   13. Further, we take into account Alltel's size and ability to pay a
       forfeiture in determining the appropriate forfeiture amount. Alltel is
       a Tier II wireless service provider, serving nearly 12 million
       subscribers as of the end of 2006. Alltel generated $7.9 billion in
       revenues in 2006. As the Commission made clear in the Forfeiture
       Policy Statement, large or highly profitable communications entities,
       such as Alltel, could expect forfeitures significantly higher than
       those reflected in the base amounts. In view of Alltel's size and
       ability to pay, we believe that a substantial proposed forfeiture is
       appropriate in order for the proposed forfeiture to serve as an
       effective deterrent to future violations of the E911 requirements.

   14. Finally, we recognize that Alltel began its compliance efforts in 2004
       and used a variety of methods to encourage customers to upgrade to
       E911-compliant handsets between 2004 and-2005. We note, however, that
       it was not until 2006 and 2007, after the December 31, 2005 deadline
       had passed, that Alltel initiated more aggressive and innovative
       efforts, such as sending out E911-themed contract renewal mailings,
       initiating specific large market campaigns, offering an E911-compliant
       bag phone and sending targeted letters to customers with non-compliant
       analog handsets, and offering discounted handsets with no contract
       requirement. Such remedial efforts taken after the deadline, while
       laudable and important, do not mitigate Alltel's violation.

   15. Accordingly, based on the egregious, continuous and repeated nature of
       the violations and Alltel's ability to pay a forfeiture, we propose a
       forfeiture in the amount of $1,000,000 for Alltel's willful and
       repeated failure to achieve 95% handset penetration among its
       subscribers by December 31, 2005 in violation of Section
       20.18(g)(1)(v) of the Rules.

   IV. ordering clauses

   16. Accordingly, IT IS ORDERED that, pursuant to Section 503(b) of the
       Act, and Section 1.80 of the Rules, Alltel Corporation IS NOTIFIED of
       its APPARENT LIABILITY FOR A FORFEITURE in the amount of one million
       dollars ($1,000,000) for willful and repeated violation of Section
       20.18(g)(1)(v) of the Rules.

   17. IT IS FURTHER ORDERED that, pursuant to Section 1.80 of the Rules,
       within thirty days of the release date of this Notice of Apparent
       Liability for Forfeiture, Alltel Corporation SHALL PAY the full amount
       of the proposed forfeiture or SHALL FILE a written statement seeking
       reduction or cancellation of the proposed forfeiture.

   18. Payment of the forfeiture must be made by check or similar instrument,
       payable to the order of the Federal Communications Commission. The
       payment must include the NAL/Acct. No. and FRN No. referenced above.
       Payment by check or money order may be mailed to Federal
       Communications Commission, P.O. Box 358340, Pittsburgh, PA 15251-8340.
       Payment by overnight mail may be sent to Mellon Bank/LB 358340, 500
       Ross Street, Room 1540670, Pittsburgh, PA 15251. Payment by wire
       transfer may be made to ABA Number 043000261, receiving bank Mellon
       Bank, and account number 911-6106.

   19. The response, if any, must be mailed to the Office of the Secretary,
       Federal Communications Commission, 445 12th Street, S.W., Washington,
       D.C. 20554, ATTN: Enforcement Bureau - Spectrum Enforcement Division,
       and must include the NAL/Acct. No. referenced in the caption.

   20. The Commission will not consider reducing or canceling a forfeiture in
       response to a claim of inability to pay unless the petitioner submits:
       (1) federal tax returns for the most recent three-year period; (2)
       financial statements prepared according to generally accepted
       accounting practices; or (3) some other reliable and objective
       documentation that accurately reflects the petitioner's current
       financial status. Any claim of inability to pay must specifically
       identify the basis for the claim by reference to the financial
       documentation submitted.

   21. Requests for payment of the full amount of the NAL under an
       installment plan should be sent to: Associate Managing Director -
       Financial Operations, 445 12th Street, S.W., Room 1-A625, Washington,
       D.C. 20554.

   22. IT IS FURTHER ORDERED that a copy of this Notice of Apparent Liability
       for Forfeiture  shall be sent by first class mail and certified mail
       return receipt requested to Alltel Corporation, Stephanie Johanns,
       Senior Vice President, Federal Government Affairs, 601 Pennsylvania
       Ave., N.W., Suite 720, Washington, DC 20004.

   FEDERAL COMMUNICATIONS COMMISSION

   Marlene H. Dortch

   Secretary

                                  STATEMENT OF

                            CHAIRMAN KEVIN J. MARTIN

   Re: In the Matter of Alltel Corporation, Notice of Apparent Liability for
   Forfeiture, EB-07-SE-008

   Re: In the Matter of Sprint Nextel Corporation, Notice of Apparent
   Liability for Forfeiture, EB-07-SE-006

   Re: In the Matter of US Cellular Corporation, Notice of Apparent Liability
   for Forfeiture, EB-07-SE-009

   Ensuring that E911 service meets the needs of public safety and the
   expectations of the American people is a top priority of mine and of the
   Commission. I recognize that the public expects us to get these issues
   right. One of my first actions when I became Chairman was to ensure that
   all Americans could pick up the phone and dial 911 and connect to
   emergency services whether they were using a wireline, wireless or
   Internet phone. On the wireless side, Americans increasingly expect that
   dialing 911 also means first responders can pinpoint a caller's location,
   even when the caller is incapacitated or does not know where he or she is.
   To this end, the FCC required all carriers to ensure that 95% of their
   subscribers have handsets that are location capable by December 31, 2005.

   Alltel, Sprint Nextel, and U.S. Cellular failed to meet this critical
   deadline by a significant margin, despite the clear requirements of the
   Commission and the needs of their consumers. While we recognize the
   efforts undertaken by the carriers, and encourage the continued efforts of
   all carriers to enhance these life-saving technologies and work with the
   public safety community, the fines issued today are significant and
   appropriate. Our actions today underscore the critical importance that 911
   services play in the lives of the public. I continue to believe that one
   of the Commission's highest obligations is facilitating the ability of the
   public safety community to help those in need. Effective enforcement of
   our E911 rules is a valuable and necessary tool in achieving this mission.

   47 C.F.R. S: 20.18(g)(1)(v).

   Id.

   See 47 C.F.R. S: 20.18(e).

   Network-based location solutions employ equipment and/or software added to
   wireless carrier networks to calculate and report the location of handsets
   dialing 911. These solutions do not require changes or special hardware or
   software in wireless handsets. See 47 C.F.R. S: 20.3, Network-based
   Location Technology.

   Handset-based location solutions employ special location-determining
   hardware and/or software in wireless handsets, often in addition to
   network upgrades, to identify and report the location of handsets calling
   911. See 47 C.F.R. S: 20.3, Location-Capable Handsets.

   See 47 C.F.R. S: 20.18(f), (g)(2).

   See 47 C.F.R. S: 20.18(j)(1).

   See 47 C.F.R. S: 20.18(g)(1).

   See 47 C.F.R. S: 20.18(g)(1)(v).

   See Alltel Corporation Petition for Limited Waiver of Location Capable
   Handset Penetration Rule, Order, 22 FCC Rcd 337 (2007)  ("Alltel Waiver
   Order"), recon. pending.

   Id. at 338 P: 3.

   Id. at 347 P: 26.

   Id. The Commission previously has placed carriers on notice that referrals
   may be made to the Enforcement Bureau for failure to comply with an
   applicable Phase II deadline, even when requests for relief are submitted
   in advance of deadlines set forth in the Commission's Rules or orders. See
   Revision of Commission's Rules to Ensure Compatibility with Enhanced 911
   Emergency Calling Systems, Order, 18 FCC Rcd 21838, 21844 P: 12 (2003) ("A
   carrier may seek a waiver in advance of a deadline in the Phase II rules
   or its compliance plan. However, the carrier always becomes liable for
   possible enforcement action if it fails to comply with an applicable Phase
   II deadline. Referral to the Enforcement Bureau when such an apparent
   violation is reported, or otherwise appears likely, is a normal and
   familiar exercise of the Commission's authority and discretion").

   See Notice of Ex Parte Presentation by Alltel, WT Docket No. 05-287 (filed
   January 19, 2006) and Alltel Waiver Order, 22 FCC Rcd  at 340 P: 8.

   Letter from Kathryn S. Berthot, Chief, Spectrum Enforcement Division,
   Enforcement Bureau, to Glenn S. Rabin, Vice President - Federal Regulatory
   Affairs, Alltel Corporation (July 12, 2007).

   Letter from Stephanie Johanns, Senior Vice President - Federal Government
   Affairs, Alltel Corporation, to Kathryn S. Berthot, Chief, Spectrum
   Enforcement Division, Enforcement Bureau (July 26, 2007) ("LOI Response").

   See supra P: 4.

   Section 312(f)(1) of the Act defines "willful" as "the conscious and
   deliberate commission or omission of [any] act, irrespective of any intent
   to violate" the law. 47 U.S.C. S: 312(f)(1). The legislative history of
   Section 312(f)(1) of the Act clarifies that this definition of willful
   applies to both Sections 312 and 503(b) of the Act, H.R. Rep. No. 97-765,
   97th Cong. 2d Sess. 51 (1982), and the Commission has so interpreted the
   term in the Section 503(b) context. See Southern California Broadcasting
   Co., Memorandum Opinion and Order, 6 FCC Rcd 4387, 4388 (1991), recon.
   denied, 7 FCC Rcd 3454 (1992) ("Southern California").

   Section 312(f)(2) of the Act, which also applies to forfeitures assessed
   pursuant to Section 503(b) of the Act, provides that "[t]he term
   `repeated,' ... means the commission or omission of such act more than
   once or, if such commission or omission is continuous, for more than one
   day." 47 U.S.C. S: 312(f)(2). See Callais Cablevision, Inc., Notice of
   Apparent Liability for Forfeiture,16 FCC Rcd 1359, 1362 P: 9 (2001);
   Southern California, 6 FCC Rcd at 4388.

   47 U.S.C. S: 503(b)(1)(B); 47 C.F.R. S: 1.80(a)(1).

   47 U.S.C. S: 503(b); 47 C.F.R. S: 1.80(f).

   See, e.g., SBC Communications, Inc., Forfeiture Order, 17 FCC Rcd 7589,
   7591 P: 4 (2002).

   47 U.S.C. S: 503(b)(2)(B). The Commission twice amended Section 1.80(b)(3)
   of the Rules, 47 C.F.R. S: 1.80(b)(3), to increase the maximum forfeiture
   amounts, in accordance with the inflation adjustment requirements
   contained in the Debt Collection Improvement Act of 1996, 28 U.S.C. S:
   2461. See Amendment of Section 1.80 of the Commission's Rules and
   Adjustment of Forfeiture Maxima to Reflect Inflation, Order,  15 FCC Rcd
   18221 (2000) (adjusting the maximum statutory amounts from
   $100,000/$1,000,000 to $120,000/$1,200,000); Amendment of Section 1.80 of
   the Commission's Rules and Adjustment of Forfeiture Maxima to Reflect
   Inflation, Order, 19 FCC Rcd 10945 (2004) (adjusting the maximum statutory
   amounts from $120,000/$1,200,000 to $130,000/$1,325,000); see also 47
   C.F.R. S: 1.80(c).

   47 U.S.C. S: 503(b)(2)(E). See also 47 C.F.R. S: 1.80(b)(4), Note to
   paragraph (b)(4): Section II. Adjustment Criteria for Section 503
   Forfeitures.

   See The Commission's Forfeiture Policy Statement and Amendment of Section
   1.80 of the Rules to Incorporate the Forfeiture Guidelines, Report and
   Order, 12 FCC Rcd 17087, 17115 (1997), recon. denied, 15 FCC Rcd 303
   (1999) ("Forfeiture Policy Statement").

   12 FCC Rcd at 17099 P: 22.

   Id.

   See Callais Cablevision, Inc., Forfeiture Order, 17 FCC Rcd 22626, 22630
   P:P: 19-20 (2002) (assessing an aggregate $133,000 forfeiture irrespective
   of the absence of an established base forfeiture for violations of the
   cable signal leakage standards); Midwest Television, Inc., 20 FCC Rcd 3959
   (Enf. Bur. 2005) (assessing a $20,000 proposed forfeiture irrespective of
   the absence of an established base forfeiture for failure to broadcast
   emergency information accessible to hearing impaired viewers); A-O
   Broadcasting Corp., 31 Communications Reg. (P&F) 411 P: 22 (2003),
   forfeiture ordered, 20 FCC Rcd 756 (2005) (assessing a $28,000 forfeiture,
   inter alia, irrespective of the absence of an established base forfeiture
   for violations of radio frequency exposure limits).

   Alltel requested confidential treatment of its July 26, 2007 LOI Response.
   See Letter from Glenn S. Rabin, Vice President, Federal Communications
   Counsel, Alltel Corporation, to Kathryn S. Berthot, Chief, Spectrum
   Enforcement Division, Enforcement Bureau (July 26, 2007). Although we do
   not rule on Alltel's request for confidentiality at this time, we will
   accord confidential treatment of the LOI Response for purposes of this NAL
   except where the information contained therein is otherwise publicly
   available. See 47 C.F.R. S: 0.495(d).

   See Revision of the Commission's Rules to Ensure Compatibility with
   Enhanced 911 Emergency Calling Systems, Second Memorandum Opinion and
   Order,  14 FCC Rcd 20850, 20852 P: 2 (1999), clarified, 16 FCC Rcd 18982
   (2001); see also Dobson Cellular Systems, Inc. and American Cellular
   Corporation, 21 FCC Rcd 4684, 4707 P: 59 (2006), consent decree ordered,
   22 FCC Rcd 7968 (2007); T-Mobile USA, Inc., Notice of Apparent Liability
   for Forfeiture,  18 FCC Rcd 3501, 3504 P: 7 (2003); Sprint Spectrum LP
   d/b/a Sprint PCS, Notice of Apparent Liability for Forfeiture,  19 FCC Rcd
   19901, 19906 P: 12 (Enf. Bur. 2004), consent decree ordered, 20 FCC Rcd
   12328 (Enf. Bur. 2005).

   See Non-Nationwide Carriers Order, 17 FCC Rcd at 14853 P: 38.

   Phase I E911 service provides a PSAP with data elements containing the
   telephone number of the originator of the 911 call and the location of the
   cell site or base station receiving the 911 call. See 47 C.F.R. S:
   20.18(d). Thus, the actual location of the caller can be miles distant
   from the location information provided to the PSAP, with consequent delay
   in providing the caller with emergency services, assuming that the caller
   actually can be located. Phase II service, by comparison, has a required
   location accuracy of 100 meters for 67% of calls and 300 meters for 95% of
   calls (for a network-based location solution) or 50 meters for 67% of
   calls and 150 meters for 95% of calls (for a handset-based location
   solution). See 47 C.F.R. S: 20.18(h)(1)-(2).

   See Alltel Corporation 2005 Annual Report on Form 10-K (filed March 20,
   2006), www.alltel.com.

   See Revision of the Commission's Rules to Ensure Compatibility with
   Enhanced 911 Emergency Calling Systems, Third Report and Order, 14 FCC Rcd
   17388, 17408 P: 42 (1999), modified, Revision of the Commission's Rules to
   Ensure Compatibility with Enhanced 911 Emergency Calling Systems, Fourth
   Memorandum Opinion and Order, 15 FCC Rcd 17442, 17445 P: 36 (2000).

   See Applications of Western Wireless Corporation and ALLTEL Corporation,
   WT Docket No. 05-50, Memorandum Opinion and Order, 20 FCC Rcd 13053, 13111
   P: 157 (2005).

   Id.

   See Alltel Communications, Inc. Twentieth E911 Quarterly Report, CC Docket
   No. 94-102 (filed August 1, 2007) at 2.

   Tier II carriers are Commercial Mobile Radio Service providers that had
   over 500,000 subscribers as of the end of 2001 but were not designated as
   nationwide Tier I carriers by the Commission. See Revision of the
   Commission's Rules to Ensure Compatibility with Enhanced 911 Emergency
   Calling Systems; Phase II Compliance Deadlines for Non-Nationwide
   Carriers, Order  to  Stay, 17 FCC Rcd 14841, 14843 P: 7 (2002)
   ("Non-Nationwide Carriers Order").

   Alltel Corporation 2006 Annual Report (February 20, 2007), www.alltel.com.

   Id.

   Specifically, the Commission stated:

   [O]n the other end of the spectrum of potential violations, we recognize
   that for large or highly profitable communication entities, the base
   forfeiture amounts ... are generally low. In this regard, we are mindful
   that, as Congress has stated, for a forfeiture to be an effective
   deterrent against these entities, the forfeiture must be issued at a high
   level .... For this reason, we caution all entities and individuals that,
   independent from the uniform base forfeiture amounts ..., we intend to
   take into account the subsequent violator's ability to pay in determining
   the amount of a forfeiture to guarantee that forfeitures issued against
   large or highly profitable entities are not considered merely an
   affordable cost of doing business. Such large or highly profitable
   entities should expect in this regard that the forfeiture amount set out
   in a Notice of Apparent Liability against them may in many cases be above,
   or even well above, the relevant base amount.

   Forfeiture Policy Statement, 12 FCC Rcd at 17099-100.

   See e.g., Alltel Corporation Fourth Monthly Compliance Report, WT Docket
   No. 05-287 (filed May 1, 2007); Alltel Corporation Third Monthly
   Compliance Report, WT Docket No. 05-287 (filed April 2, 2007); Alltel
   Corporation Second Monthly Compliance Report, WT Docket No. 05-287 (filed
   March 1, 2007); Alltel Corporation First Monthly Compliance Report, WT
   Docket No. 05-287 (filed February 1, 2007);  Alltel Corporation Petition
   for Limited Waiver, Ex Parte Presentation, WT Docket No. 05-287 (filed
   October 12, 2006).

   See e.g., AT&T Wireless Services, Inc., Forfeiture Order, 17 FCC Rcd
   21866, 21875-6 P:P: 26-28 (2002) (remedial action to correct tower
   painting violation was not a mitigating factor warranting reduction of
   forfeiture); Seawest Yacht Brokers, Forfeiture Order, 9 FCC Rcd 6099, 6099
   P: 7 (1994) (corrective action taken to comply with the Rules is expected,
   and does not mitigate any prior forfeitures or violations).

   See 47 C.F.R. S: 1.1914.

   (Continued from previous page)

   (continued....)

   Federal Communications Commission FCC 07-158

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   Federal Communications Commission FCC 07-158