Exhibit 10.24


                         Citizens Communications Company
                                3 High Ridge Park
                           Stamford, Connecticut 06905
                                 (203) 614-5600




                                  July 8, 2005



Ms. Hilary E. Glassman
300 East 71st Street
New York, NY 10021

Dear Hilary:

It is my pleasure to confirm our offer of employment  for the position of Senior
Vice  President,  General  Counsel and  Secretary  for  Citizens  Communications
Company (the "Company"). The work location for this position is in Stamford, CT.
As agreed, the start date for your employment with the Company is July 18, 2005.

Your total direct annual compensation is based upon three components:  an annual
base  salary of  $250,000,  an annual  incentive  target of 100% of base  salary
(currently,  $250,000,  payable in cash) and long-term incentive compensation in
the form of an annual award of 10,000 restricted shares at target (to be granted
annually  based on  performance,  which shares shall vest in equal  installments
over a  four-year  period).  The annual  base  salary is paid on a  semi-monthly
basis. The annual cash incentive compensation is earned based upon achieving the
goals of the Citizens  Incentive Plan and is paid on an annual basis,  generally
towards the end of the first quarter  following the  completion of the operating
year.  Your annual cash  incentive  compensation  for 2005 is a guaranteed  cash
payment of  $275,000  of which  $25,000  will be paid  up-front in the form of a
one-time  cash  sign-on  bonus  payable  within 30 days of your hire  date.  The
guaranteed  bonus is for 2005  only and all  subsequent  years  bonuses  will be
earned based upon achieving the goals of the Plan.

If (i) you are terminated  without  "cause",  (ii) resign for "good reason",  or
(iii)  Citizens  Communications  has a "change in control" and  thereafter  your
responsibility,  title,  base pay or cash target incentive (as a percent of your
base pay), or annual restricted stock award is decreased,  or your work location
is moved more than 25 miles from  Stamford,  CT, you will be entitled to receive
(and will be paid no later than seven  business days after the occurrence of the
relevant  event)  one-year of your then current  base pay in cash,  100% of your
then current target cash incentive  compensation pro-rated for the Plan year and
one year of continued medical, dental, life and other health benefits and all of
your restricted  shares will  immediately vest and become  non-forfeitable.  For
purposes of this paragraph, in no event shall each of your annual base salary or
target cash incentive  compensation  be less than $250,000.  In the event of the
occurrence of any of the events  described in clauses (i) through (iii) above in
this  paragraph,  you will also be entitled to the amount of the guaranteed cash
incentive  compensation  referred to above,  if not  previously  paid. The terms
"cause", "good reason" and "change in control" shall have the meanings set forth
on Exhibit A hereto.

<PAGE>

While  employed  with the Company  and  thereafter,  with  respect to the period
during which you were employed by the Company,  you shall be  indemnified by the
Company to the fullest extent permitted by its charter,  by-laws or the terms of
any insurance or other  indemnity  policy  applicable  to other  officers of the
Company  (including  any  rights  to  advance  or  reimbursement  of legal  fees
thereunder).  The  Company  shall  provide  that your  right to  indemnification
hereunder by the Company or any  insurance or indemnity  policy shall at no time
be less than the right of any  officer  of the  Company,  in the same or similar
circumstances.

This offer is contingent upon the Company's  receipt of acceptable  results of a
background check and reference checks including,  criminal record check,  credit
check, drug test and verification of education and employment.

Enclosed is a New Hire Kit including an Employment Application which you need to
complete and fax back to me at (203) 634-4640. Also included in the New Hire Kit
will be Citizens Employee Handbook, Code of Conduct,  Electronic  Communications
Policy and  benefit  plan  information.  Please be advised  that your health and
welfare  benefits  begin  on  your  30th  day of  employment  and as a  Citizens
Communications  employee, you will be eligible to participate in a full range of
benefits.  Please bring all of the original paperwork with you on your first day
of work.

Federal law requires that you provide documentation  confirming your eligibility
to work in the United States.  You will receive a list of documents that you may
use to establish your identity and employment  eligibility in your New Hire Kit.
Please bring the appropriate  documents with you when you report to work on your
first day.

This offer is not an express or implied promise or guarantee of employment for a
specified  period of time.  Subject  to the  other  terms of this  letter,  your
employment by the Company is at will and is subject to the  conditions set forth
in the Code of Conduct as well as Company policies and applicable Federal, State
and local laws.

Hilary, we are very excited about the opportunity to work with you. On behalf of
Citizens  Communications,  I welcome you to our team and eagerly  anticipate the
benefits  of your  leadership.  Please  do not  hesitate  to  call  me with  any
questions regarding this offer.



<PAGE>


To  acknowledge  your  acceptance  of this  offer,  please  email me  directly a
confirmation  of your  acceptance  of this offer.  In addition,  please sign the
bottom of this offer letter and return the original to me directly on your first
day of employment.

Sincerely,

/s/ Jeanne DiSturco

Jeanne DiSturco
Senior Vice President, Human Resources

cc: Maggie Wilderotter

By  signing  below,  I  hereby  accept  the  Citizens  Communications  Company's
contingent offer of employment.  I understand that I will not have a contract of
employment  with  Citizens for a specified  period of time.  I further  agree to
abide by the employment policies and procedures established by Citizens.

/s/ Hilary E. Glassman                               7/6/05
------------------------------------                 ------------------
Hilary E. Glassman                                   Date



<PAGE>


EXHIBIT A

"Cause" shall mean your willful and continued failure (other than as a result of
physical or mental  illness or injury) to perform  your  material  duties to the
Company or its subsidiaries (as described in the letter to which this exhibit is
attached) which continues  beyond 10 days after a written demand for substantial
performance is delivered to you by the Company (the "Cure Period"), which demand
shall  identify and describe each failure with  sufficient  specificity to allow
you to respond,  (B) willful or  intentional  conduct  that causes  material and
demonstrable injury,  monetary or otherwise,  to the Company; (C) conviction of,
or a plea of nolo  contendere  to, a crime  constituting  (x) a felony under the
laws of the United States or any state  thereof or (y) a  misdemeanor  involving
moral turpitude. For purposes of this definition,  no act, or failure to act, on
your part shall be considered  "willful" or "intentional"  unless it is done, or
omitted to be done, by you in bad faith and without  reasonable belief that your
action or inaction was in the best interests of the Company. Any act, or failure
to act, based upon authority  given pursuant to a resolution duly adopted by the
Board or based upon the advice of counsel for the Company shall be  conclusively
presumed to be done, or omitted to be done, by you in good faith and in the best
interests of the Company.

"Good  Reason"  shall mean (A) the  failure of the Company to pay or cause to be
paid  your  base  salary or annual  cash  incentive  compensation,  or grant the
restricted  shares  when  due  hereunder,  (B) any  substantial  and  continuing
diminution in your position,  authority or responsibilities from those described
in this letter to which this exhibit is  attached,  (C) any  relocation  of your
principal   office  location  more  than  25  miles  outside  of  the  Stamford,
Connecticut metropolitan area or (D) any other material breach by the Company of
the terms of this letter;  provided that any of the events  described in clauses
(A), (B), (C) or (D) of this definition shall constitute good reason only if the
Company  fails to cure such  event  within  10 days  after  receipt  from you of
written  notice of the event  which  constitutes  good reason  (with  sufficient
specificity from you for the Company to respond to such claim).

"Change in Control" shall be deemed to have  occurred:  (A) when any "person" as
defined in Section  3(a)(9) of the  Securities  Exchange Act of 1934, as amended
(the "Exchange Act"), and as used in Section 13(d) and 14(d) thereof,  including
a "group" as defined in Section  13(d) of the  Exchange Act (but  excluding  the
Company and any subsidiary and any employee benefit plan sponsored or maintained
by the Company or any  subsidiary  (including any trustee of such plan acting as
trustee)), directly or indirectly, becomes the "beneficial owner" (as defined in
Rule 13d-3 under the Exchange  Act), of  securities of the Company  representing
50% or more of the  combined  voting  power of the  Company's  then  outstanding
securities; or

<PAGE>

(B) Upon the consummation of any merger or other business combination  involving
the Company, a sale of substantially all of the Company's assets, liquidation or
dissolution of the Company or a combination of the foregoing  transactions  (the
"Transactions")  other  than  a  Transaction  immediately  following  which  the
shareholders of the Company  immediately  prior to the  Transaction  own, in the
same proportion,  at least 51% of the voting power,  directly or indirectly,  of
(i) the surviving  corporation in any such merger or other business combination;
(ii) the  purchaser  of or  successor to the  Company's  assets;  (iii) both the
surviving  corporation  and the  purchaser  in the event of any  combination  of
Transactions;  or  (iv)  the  parent  company  owning  100%  of  such  surviving
corporation,  purchaser or both the surviving corporation and the purchaser,  as
the case may be.