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                                                      DA 05- 3180
                                                December 14, 2005

               ENFORCEMENT BUREAU SEEKS COMMENT ON
         BELLSOUTH TELECOMMUNICATIONS, INC. SECTION 272 
          BIENNIAL AUDIT REPORT IN EB DOCKET NO. 03-197

Comments due:   February 13, 2006 

Pursuant to section 271 of the Communications Act of 1934, as 
amended (``Communications Act''),1 the Commission has authorized 
BellSouth Telecommunications, Inc. (``BellSouth'') to enter the 
in-region interLATA market in Alabama, Florida, Georgia, 
Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, 
and Tennessee. 2  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.3  We have received the results of the 
biennial audit of BellSouth's operations in all of its in-region 
states for the period May 24, 2003 through May 23, 2005.  The 
audit report, ``BellSouth Telecommunications, Inc. Section 272 
Biennial Agreed-Upon Procedures Engagement Pursuant to Section 
272(d)(2) of The Telecommunications Act of 1996'' was submitted 
by PricewaterhouseCoopers LLP on October 31, 2005.

Section 272(d)(2) of the Communications Act requires that the 
results of the audit be made publicly available.4  We now release 
the BellSouth 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. 5  Accordingly, 
comments are due no later than February 13, 2006.
EX PARTE PRESENTATIONS

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 
disclosure.6

FILING PROCEDURES

Interested parties may file comments on the biennial audit report 
using the Commission's Electronic Comment Filing System (ECFS) or 
by filing paper copies.7  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 ecfs@fcc.gov, and 
should include the following words in the body of the message, 
"get form