United States Securities and Exchange Commission

                             Washington, D.C. 20549


                                    Form 11-K

(Mark One)

[X]  Annual Report Pursuant to Section 15(d) of the Securities Exchange Act of
     1934

                   For the fiscal year ended December 31, 2007
                                             -----------------

                                       or
                                       --

[ ]  Transition Report Pursuant to Section 15(d) of the Securities Exchange Act
     of 1934


                  For the transition period from _____ to _____


                        Commission file number 001-11001
                                               ---------

                          Citizens 401(k) Savings Plan
                          ----------------------------

                            (Full title of the Plan)


                         Citizens Communications Company
                                3 High Ridge Park
                                  P.O. Box 3801
                                Stamford, CT 06905
                         --------------------------------


                     (Name of issuer of the securities held
                      pursuant to the Plan and the address
                       of its principal executive offices)



<PAGE>




                          CITIZENS 401(k) SAVINGS PLAN

                 Financial Statements and Supplemental Schedule

                           December 31, 2007 and 2006

         (With Report of Independent Registered Public Accounting Firm)





<PAGE>
<TABLE>
<CAPTION>

                          CITIZENS 401(k) SAVINGS PLAN



                                Table of Contents



                                                                                                                   Page
                                                                                                                   ----

<S>                                                                                                                 <C>
Report of Independent Registered Public Accounting Firm                                                              1

Financial Statements:

     Statements of Net Assets Available for Benefits - December 31, 2007 and 2006                                    2

     Statement of Changes in Net Assets Available for Benefits for the Year Ended December 31, 2007                  3

Notes to Financial Statements                                                                                       4-11

Supplemental Schedules:*

Schedule H, Line 4(i) - Schedule of Assets (Held at End of Year) as of December 31, 2007                             12

Signature                                                                                                            13

Consent of Independent Registered Public Accounting Firm                                                             14

</TABLE>



     * Schedules required by Form 5500 that are not applicable have not been
included.


<PAGE>

             Report of Independent Registered Public Accounting Firm



To the Participants and Plan Administrator
of the Citizens 401(k) Savings Plan:


We have  audited the  statements  of net assets  available  for  benefits of the
Citizens  401(k) Savings Plan (the "Plan") as of December 31, 2007 and 2006, and
the related  statement of changes in net assets  available  for benefits for the
year ended December 31, 2007. These financial  statements are the responsibility
of the Plan's  management.  Our responsibility is to express an opinion on these
financial statements based on our audits.

We conducted our audits in accordance with the auditing  standards of the Public
Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain  reasonable  assurance about whether the
financial  statements  are free of  material  misstatement.  An  audit  includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial  statements.  An audit also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating the overall  financial  statement  presentation.  We believe that our
audits provide a reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material  respects,  the net assets available for benefits of the Plan as of
December 31, 2007 and 2006 and the changes in net assets  available for benefits
for the year ended December 31, 2007, in conformity with  accounting  principles
generally accepted in the United States of America.

Our  audits  were  made for the  purpose  of  forming  an  opinion  on the basic
financial statements taken as a whole. The supplemental  Schedule H, Schedule of
Assets  (Held at End of Year),  as of  December  31, 2007 is  presented  for the
purpose of additional analysis and is not a required part of the basic financial
statements  but is  supplementary  information  required  by the  United  States
Department of Labor's Rules and Regulations  for Reporting and Disclosure  under
the Employee Retirement Income Security Act of 1974. This supplemental  schedule
is the responsibility of the Plan's management.  This supplemental  schedule has
been  subjected  to the  auditing  procedures  applied in the audit of the basic
financial  statements  and, in our  opinion,  is fairly  stated in all  material
respects in relation to the basic financial statements taken as a whole.



                                               /s/ Insero & Company CPAs, P.C.
                                                  Certified Public Accountants


Insero & Company CPAs, P.C.
Certified Public Accountants
Rochester, New York
June 27, 2008


                                       1


<PAGE>
<TABLE>
<CAPTION>


                          CITIZENS 401(k) SAVINGS PLAN
                 Statements of Net Assets Available for Benefits
                           December 31, 2007 and 2006


                                                                               2007                  2006
                                                                        -------------------   -------------------
Assets:
     Cash and Cash Equivalents:
<S>                                                                     <C>                   <C>
        Uninvested Cash                                                 $         5,236       $       57,133
     Investments (note 3):
        Citizens Communications Company common stock                         45,619,389           56,348,759
        Mutual funds                                                        206,592,837          198,833,321
        Collective trusts                                                   138,288,173          137,350,003
        Participant loans                                                    15,331,796           15,795,960
        Brokerage accounts                                                      546,128              184,248
                                                                        -------------------   -------------------
                 Total investments, at fair value                           406,378,323          408,512,291
     Receivables:
        Receivable from Commonwealth Builder 401(k) Plan                     50,229,514                    -
        Employer contributions                                                  161,743              343,066
        Participant contributions                                               721,853            1,504,766
                                                                        -------------------   -------------------
                 Total receivables                                           51,113,110            1,847,832
                                                                        -------------------   -------------------

                 Net assets available for benefits, at fair value           457,496,669          410,417,256
                                                                        -------------------   -------------------
        Adjustment from fair value to contract value for
           interest in collective trust relating to fully benefit-
           responsive investment contracts                                     (434,665)             605,079
                                                                        -------------------   -------------------

                 Net assets available for benefits                      $   457,062,004       $  411,022,335
                                                                        ===================   ===================

</TABLE>


                       See accompanying notes to financial
                                  statements.

                                       2

<PAGE>
<TABLE>
<CAPTION>

                          CITIZENS 401(k) SAVINGS PLAN
            Statement of Changes in Net Assets Available for Benefits
                          Year Ended December 31, 2007

Additions to net assets attributed to:                                          2007
                                                                         -------------------
     Investment income:
<S>                                                                      <C>
        Dividends                                                        $     27,980,901
        Interest                                                                1,024,916
        Net depreciation in fair value of investments (note 3)                (12,335,139)
                                                                         -------------------
                                                                               16,670,678
                                                                         -------------------
     Contributions:
        Participant                                                            21,276,487
        Employer                                                                5,074,962
        Rollover                                                                  877,191
                                                                         -------------------
                                                                               27,228,640
                                                                         -------------------
                 Total additions                                               43,899,318
                                                                         -------------------
Deductions from net assets attributed to:
     Distributions to participants                                            (48,089,163)
                                                                         -------------------
                 Total deductions                                             (48,089,163)
                                                                         -------------------

Transfer from Commonwealth Builder 401(k) Plan                                 50,229,514
                                                                         -------------------
Net increase in net assets available for benefits                              46,039,669
Net assets available for benefits:
     Beginning of year                                                        411,022,335
                                                                         -------------------
     End of year                                                         $    457,062,004
                                                                         ===================
</TABLE>


                       See accompanying notes to financial
                                  statements.

                                       3

<PAGE>


                          CITIZENS 401(k) SAVINGS PLAN

                          Notes to Financial Statements

                           December 31, 2007 and 2006


     (1)  Description of the Plan

          General

          The following  brief  description of the Citizens  401(k) Savings Plan
          (the "Plan") provides general  information.  Participants should refer
          to the  Plan  document  for a more  comprehensive  description  of the
          Plan's provisions.  Copies of the Plan document are available from the
          Plan sponsor.

          (a)  Background

               The Plan is a defined  contribution plan sponsored and managed by
               Citizens Communications Company (the "Company").  Under the terms
               of the Plan, employees are eligible to participate in the Plan as
               of the first  day of the month  (the  "entry  date")  immediately
               following  the  employee's  completion  of 30  days  of  service,
               provided  that  the  employee  is  employed  by  a  participating
               employer in an eligible  class of  employees.  Leased  employees,
               individuals  not on the employer's  payroll,  per diem and casual
               workers,   temporary  employees,  and  scholarship  students  are
               ineligible to participate.  The Plan is subject to the provisions
               of the Employee Retirement Income Security Act of 1974 ("ERISA").

               On  March  8,  2007,  Citizens  Communications  Company  acquired
               Commonwealth Telephone  Enterprises,  Inc. Effective December 31,
               2007,  the  Commonwealth  Builder 401(k) Plan was merged into the
               Plan. However,  the funds had not been remitted to the Plan as of
               such date. Accordingly, the amounts due to the Plan are reflected
               as a  Receivable  from  Commonwealth  Builder  401(k) Plan in the
               Statement of Net Assets Available for Benefits as of December 31,
               2007, and included as a Transfer from Commonwealth Builder 401(k)
               Plan in the  Statement  of Changes in Net  Assets  Available  for
               Benefits for the year ended  December  31,  2007.  The funds were
               transferred from the Commonwealth Builder 401(k) Plan to the Plan
               during  early  January,  2008.  The  Plan  merger  resulted  in a
               "blackout period" beginning  December 20, 2007 and ending January
               18, 2008 for the former participants of the Commonwealth  Builder
               401(k) Plan. During this period,  the former  participants of the
               Commonwealth  Builder  401(k) Plan were  unable to  exercise  the
               rights  otherwise  available  under the Plan or the  Commonwealth
               Builder 401(K) Plan.

          (b)  Contributions

               Eligible employees may contribute, in 1% increments, up to 75% of
               their annual eligible  compensation in elective pre-tax deferrals
               through   payroll   deductions,   subject  to   certain   maximum
               contribution  restrictions.  The maximum contribution allowed for
               deferral  for  U.S.  federal  income  tax  purposes  in 2007  was
               $15,500.

               In  addition,   eligible  Frontier  union  employees  covered  by
               collective bargaining agreements may also elect to make after-tax
               contributions,   in  1%  increments  of  their  annual   eligible
               compensation,  through  payroll  deductions  up to (i) 50% of the
               participant's   eligible   compensation   reduced   by  (ii)  the
               percentage of eligible  compensation  deferred  through  elective
               pre-tax deferrals.

               All employees eligible to make  contributions  under the Plan and
               who have  attained  or will attain age 50 before the close of the
               Plan year shall be eligible  to make  catch-up  contributions  in
               accordance  with,  and  subject to the  limitations  of,  Section
               414(v)  of  the  Internal  Revenue  Code  ("IRC").   The  maximum
               allowable catch-up  contribution for 2007 was $5,000. No matching
               contributions  are made with respect to a participant's  catch-up
               contributions.


                                       4
<PAGE>

               The Company contributes 50% of each non-bargaining  participant's
               contribution   up   to   6%  of   each   participant's   eligible
               compensation.  Company  contributions for participants covered by
               collective  bargaining  agreements  are  determined  based on the
               terms  of  those  agreements.   The  Company   contributions  for
               non-union  and certain union  participants  are allocated to Plan
               investments  following  the same method of allocation as that for
               participant-directed investments.

               For certain  union  employees  covered by  collective  bargaining
               agreements,   the   Company   may   contribute   Employer   Fixed
               Contributions,  Employer  Matching  Contributions,  Discretionary
               Contributions and Special Transition-Year  Contributions (each as
               defined  by  the  Plan).   Participants  should  refer  to  their
               respective  bargaining  agreements for all employer  contribution
               requirements.

               Supplemental   Profit   Sharing   Matches  may  be   contributed,
               contingent upon the Company exceeding certain financial  targets.
               For  each  1%  above  the   Company's   operating   income   plus
               depreciation  and  amortization  ("EBITDA")  goal approved by the
               Company's  Board of  Directors,  the  Company  provides  eligible
               employees  with 0.5% of  eligible  pay in the form of a  matching
               contribution  into the 401(k)  Plan,  up to a maximum of 3%. Only
               non-union and certain union  employees  who have  contributed  at
               least 1% of  their  eligible  pay  during  the  year as  elective
               deferrals are eligible for a  Supplemental  Profit Sharing Match.
               For the year ended  December 31, 2007, the Company did not exceed
               its EBITDA goal and  therefore  no  supplemental  profit  sharing
               match was made on behalf of the employees.

               In 2007, the Company offered a supplemental  contribution under a
               Voluntary Separation Enhancement Program ("VSEP").  Employees who
               elected  to  participate  in the  VSEP  received  a  contribution
               ranging  from  $1,000 up to a maximum of  $25,000,  depending  on
               years of service.

          (c)  Participant Accounts

               Each  participant's  account is credited  with the  participant's
               contribution and an allocation of (a) the Company's  contribution
               and (b) investment  earnings or losses.  Allocations are based on
               each participant's investment election(s). The benefit to which a
               participant  is entitled is the amount that can be provided  from
               the participant's vested account.

          (d)  Vesting

               Participants are vested  immediately in their  contributions plus
               the allocated earnings thereon.  Participants  become 100% vested
               in the  Company  contributions  and the  related  earnings on the
               Company  contributions  upon disability,  death, or attainment of
               normal  retirement  age while an  employee.  Except as  otherwise
               noted,  for any other  termination  of  employment,  the  vesting
               schedule  for Company  contributions  and related  earnings is as
               follows:

                                                          Vesting
                     Years of Service                   Percentage
                ------------------------------      ------------------

                Less than 2 years                             0%
                2 years but less than 3 years                40%
                3 years but less than 4 years                60%
                4 years but less than 5 years                80%
                5 years or more                             100%


                                       5
<PAGE>

               Frontier union employees and certain other  employees  covered by
               collective  bargaining  agreements are immediately 100% vested in
               all contributions and allocated earnings thereon.

          (e)  Participant Loans

               Participants  in the Plan may  request to borrow up to the lesser
               of 50% of their vested account  balance or $50,000.  The interest
               rate paid by the  participant is equal to the prime interest rate
               in  effect  at the  beginning  of the  month in which the loan is
               processed  and  remains  fixed  at that  rate for the term of the
               loan.  Loan  repayments  are after tax,  and are credited to each
               participant's account as the payments are made. A participant may
               repay a loan in full at any  time by  remitting  his/her  payment
               directly to the trustee of the Plan. Any distribution following a
               participant's  termination  of  employment is reduced by any loan
               balance outstanding at the time of such distribution.

          (f)  Payment of Benefits

               Inactive  participants do not have the option to keep any portion
               of their account in the Plan beyond the attainment of age 70 1/2.
               Participants  still  employed by the Company at age 70 1/2,  must
               take a full distribution of their balances on or before April 1st
               of the calendar year after they retire.

               Upon  termination  of  employment  or  permanent  disability,   a
               participant is entitled to receive  payment in full of the vested
               portion  of  his/her  account.  If the  value of the  terminating
               participant's  vested account balance does not exceed $1,000, the
               participant's  balance will be distributed  automatically at that
               time.

               In-service   withdrawals   are  also   permitted   under  limited
               circumstances such as attaining age 59 1/2 or financial hardship.

          (g)  Forfeitures

               Forfeitures of nonvested Company  contributions are applied first
               to the payment of Plan administrative expenses, to the extent not
               previously paid by the Company,  with any excess being applied to
               reduce future  contributions  of the Company.  For the year ended
               December  31, 2007,  forfeited  nonvested  Company  contributions
               totaled  approximately  $273,000.   Forfeited  nonvested  Company
               contributions  of  $0  were  used  to  fund  Plan  administrative
               expenses, and approximately $425,000 (including amounts remaining
               from  prior  years)  was  used  to  partially  fund  the  Company
               contributions for the year ended December 31, 2007.

          (h)  Administrative Expenses

               The  administrative  expenses of the Plan are paid by the Plan or
               by the Company. The majority of Plan administrative expenses paid
               by  participants  relate to investment  management fees which are
               deducted from participant account balances.


                                       6
<PAGE>


          (i)  Investments

               The Plan  offered  the  following  17  investment  options  as of
               December 31, 2007:

                        Citizens Communications Company Common Stock
                        PIMCO Total Return Fund, Admin. Shares
                        PIMCO Long Term U.S. Government Fund, Admin.
                        Columbia Mid Cap Index, Z
                        JP Morgan Diversified Mid Cap Growth Fund
                        JP Morgan Mid Cap Value Fund, A
                        Morgan Stanley Institutional Small Company Growth
                           Portfolio, B
                        American Funds Europacific Growth Fund R5
                        Morgan Stanley Institutional U.S. Real Estate Fund, B
                        T. Rowe Price Stable Value Fund
                        T. Rowe Price Equity Index Trust
                        T. Rowe Price Equity Income Fund
                        T. Rowe Price Growth Stock Fund
                        T. Rowe Price Personal Strategy Balanced Fund
                        T. Rowe Price Personal Strategy Growth Fund
                        T. Rowe Price Personal Strategy Income Fund
                        T. Rowe Price TradeLink

               The Plan restricts a participant's  ability to invest in Citizens
               Communications  Company  common stock if the value of the Company
               stock fund  exceeds 15% of the total  value of the  participant's
               account. In addition,  a participant is restricted from investing
               more than 15% of current contributions in the Company stock fund.

          (j)  Mutual Fund Fees

               Investments  in mutual  funds are  subject to sales  charges  and
               annual fees for  marketing and  distribution  costs of the funds.
               These fees are deducted prior to the allocation of the investment
               earnings  activity  and thus not  separately  identifiable  as an
               expense of the Plan.

     (2)  Summary of Significant Accounting Policies

          (a)  Basis of Accounting

               The  financial  statements  of the Plan are  prepared  under  the
               accrual method of accounting.

          (b)  Use of Estimates

               The  preparation  of  financial  statements  in  conformity  with
               accounting  principles generally accepted in the United States of
               America  requires  management to make  estimates and  assumptions
               that affect the reported amount of assets,  liabilities,  changes
               therein,  and disclosures of contingent assets and liabilities at
               the date of the financial  statements.  The  preparation of these
               financial  statements also requires the use of plan administrator
               estimates. Actual results may differ from these estimates.


                                       7
<PAGE>

          (c)  Investments

               The  Plan's  investments  are  stated  at fair  value.  Shares of
               registered  investment  companies  (mutual  funds)  are valued at
               quoted  market  prices,  which  represent  the net asset value of
               shares held by the Plan. The Plan's interest in collective trusts
               are  valued  based  on  information  reported  by the  investment
               advisor using the audited financial  statements of the collective
               trust at year-end.  Common  stock is valued at its quoted  market
               price  as of the end of the  Plan  year.  Participant  loans  are
               valued at cost, which  approximates fair value. In addition,  the
               Plan offers a brokerage option,  Tradelink,  whereby participants
               invest in publicly  traded  mutual funds not offered  directly by
               the  Plan.  The net  depreciation  in fair  value of  investments
               consists of the net realized  gains and losses on the disposal of
               investments     during    2007    and    the    net    unrealized
               appreciation/depreciation of the market value for the investments
               remaining in the Plan as of December 31, 2007.

               Purchases  and sales of  securities  are recorded on a trade-date
               basis.   Interest  income  is  recorded  on  the  accrual  basis.
               Dividends are recorded on the dividend date.

          (d)  Fully Benefit-Responsive Investment Contracts

               As  described  in  Financial  Accounting  Standards  Board  Staff
               Position,  FSP AAG  INV-1  and SOP  94-4-1,  Reporting  of  Fully
               Benefit-Responsive   Investment   Contracts   Held   by   Certain
               Investment  Companies  Subject  to the AICPA  Investment  Company
               Guide and  Defined  Contribution  Health and  Welfare and Pension
               Plans  (the  FSP),   investment   contracts  held  by  a  defined
               contribution  plan are  required  to be  reported  at fair value.
               However, contract value is the relevant measurement attribute for
               that  portion  of the net  assets  available  for  benefits  of a
               defined     contribution     plan     attributable    to    fully
               benefit-responsive investment contracts because contract value is
               the amount  participants  would  receive if they were to initiate
               permitted  transactions  under the  terms of the  Plan.  The Plan
               invests in investment  contracts  through a collective  trust. As
               required by the FSP, the  Statements of Net Assets  Available for
               Benefits  presents  the  fair  value  of  the  investment  in the
               collective  trust as well as the  adjustment of the investment in
               the  collective  trust from fair value to contract value relating
               to the  investment  contracts.  The  Statement  of Changes in Net
               Assets  Available  for  Benefits is prepared on a contract  value
               basis.

          (e)  Benefits Paid

               Distributions to participants are recorded when paid.

          (f)  Risks and Uncertainties

               The Plan  offers a number of  investment  options  including  the
               Company's common stock and a variety of pooled  investment funds,
               some of which are registered investment companies. The investment
               funds principally include U.S. equities,  international equities,
               and fixed income securities.  Investment securities,  in general,
               are exposed to various risks, such as interest rate,  credit, and
               overall  market  volatility  risk.  Due  to  the  level  of  risk
               associated with certain investment  securities,  it is reasonable
               to expect  that  changes in the values of  investment  securities
               will  occur  in  the  near  term  and  that  such  changes  could
               materially affect participant account balances.


                                       8
<PAGE>

               The Plan's exposure to a concentration  of issuer risk is limited
               by   the    diversification    of    investments    across    all
               participant-directed fund elections except for the Company Common
               Stock Fund, which is invested in the security of a single issuer.
               Additionally, the investments within certain participant-directed
               fund elections may be further  diversified  into varied financial
               instruments.

          (g)  New Accounting Pronouncements

               In  September  2006,  the  FASB  issued  Statement  of  Financial
               Accounting Standards No. 157, "Fair Value  Measurements,"  ("SFAS
               No. 157") which  defines fair value,  establishes a framework for
               measuring fair value in generally accepted accounting  principles
               and   expands   disclosure    requirements   about   fair   value
               measurements.  SFAS No. 157 is effective for financial statements
               issued for fiscal years  beginning  after  November 15, 2007. The
               Plan is currently  evaluating  the effect that the  provisions of
               SFAS No. 157 will have on the Plan's financial statements.

     (3)  Investments

          The following presents  investments at fair value that represent 5% or
          more of the Plan's net assets at the end of year:
<TABLE>
<CAPTION>

                                                                                 2007                     2006
                                                                            ----------------        ------------------

Citizens Communications Company Common Stock Fund:
   Participant-Directed, 3,439,290 and 3,770,805 shares,
<S>                                                                         <C>                     <C>
      respectively                                                          $    43,782,154         $      54,186,468
   Company-Directed, 144,323 and 150,473 shares, respectively                     1,837,235                 2,162,291

PIMCO Total Return Fund, Admin. Shares                                           26,886,218                26,133,941
Morgan Stanley Institutional International Equity Portfolio, B                            -                32,703,399
T. Rowe Price Growth Stock Fund                                                  33,080,524                29,677,168
T. Rowe Price Stable Value Fund                                                  73,543,161                70,581,648
T. Rowe Price Equity Index Trust                                                 64,745,012                66,768,355
T. Rowe Price Equity Income Fund                                                        ***                21,817,534
American Funds Europacific Growth R5                                             33,891,025                         -
*** Fund represents less than 5% of the Plan net assets at end of year
</TABLE>

          Citizens Communications Company Common Stock Fund includes investments
          in Citizens  Communications  common  stock and  additional  uninvested
          cash.

                                       9
<PAGE>


          During 2007,  the Plan's  investments  (including  gains and losses on
          investments  bought  and  sold  as  well  as  held  during  the  year)
          depreciated in value by $12,335,139 as follows:

                                                     2007
                                                ----------------
                Common stock                    $    (5,818,444)
                Mutual funds                        (10,083,250)
                Collective trusts                     3,566,555
                                                ----------------
                                                $   (12,335,139)
                                                ================


     (4)  Company-Directed Investments

          Information  about the assets  available for benefits and  significant
          components of the changes in assets available for benefits relating to
          the nonparticipant-directed investments is as follows:
<TABLE>
<CAPTION>

                                                                  2007                     2006
                                                           -----------------        -----------------
Assets:
<S>                                                       <C>                      <C>
      Common stock of the Company at December 31           $    1,837,235           $    2,162,291
                                                           =================        =================

Changes in assets:
      Dividends                                            $      142,760           $      203,639
      Net change in fair value of investments                    (313,607)                 429,910
      Distributions to participants                              (154,209)              (1,631,739)
                                                           -----------------        -----------------
           Change in assets                                $     (325,056)          $     (998,190)
                                                           =================        =================
</TABLE>

     (5)  Related Party Transactions

          Certain  Plan  assets  are  invested  in shares  of  mutual  funds and
          collective  trust  funds that are  managed by T. Rowe  Price.  T. Rowe
          Price  is  the  trustee  as  defined  by  the  Plan  and,   therefore,
          transactions  involving  these  assets  qualify  as  party-in-interest
          transactions.  There  were no trustee  fees paid by the  Company to T.
          Rowe Price for the years ended December 31, 2007 and 2006.

     (6)  Plan Termination

          Although it has not  expressed any intention to do so, the Company has
          the right under the Plan to discontinue its  contributions at any time
          and to  terminate  the  Plan  subject  to  the  provisions  of  ERISA,
          Collective  Bargaining  Agreements  and the National  Labor  Relations
          Board. In the event of plan termination, participants will become 100%
          vested in their accounts.

     (7)  Tax Status

          The Plan received a favorable  determination  letter from the Internal
          Revenue  Service dated January 9, 2006,  indicating  that it meets the
          requirements of Section 401(a) and 501(a) of the Internal Revenue Code
          ("IRC") and has qualified  status as an employee  retirement plan. The
          Plan has been amended since receiving the determination letter and has
          applied  for a  new  determination  letter  as of  January  31,  2008.
          However,  the Plan  administrator  and the Plan's tax counsel  believe
          that the Plan is currently  designed and being  operated in compliance
          with the applicable requirements of the IRC.


                                       10
<PAGE>

     (8)  Reconciliation of Financial Statements to Form 5500

          The following is a reconciliation from the financial statements to the
          Form 5500 at December 31, 2007:
<TABLE>
<CAPTION>

<S>                                                                           <C>
Net Assets Available for Benefits per the Financial Statements                $   457,062,004

Adjustment from contract value to fair value for interest in
   collective trust relating to fully benefit-responsive
   investment contracts                                                               434,665
                                                                              ------------------
Net Assets Available for Benefits per the Form 5500                           $   457,496,669
                                                                              ==================
Net Increase in Net Assets Available for Benefits per the
   Financial Statements                                                       $    46,039,669

Change in adjustment from contract value to fair value for
   interest in collective trust relating to fully benefit-responsive
   investment contracts                                                             1,039,744
                                                                              ------------------
Net Income per the Form 5500                                                  $    47,079,413
                                                                              ==================

</TABLE>


     (9)  Subsequent Event

          Effective July 31, 2008,  Citizens  Communications  Company ("CZN") is
          changing  its  name  and  stock  symbol  to  Frontier   Communications
          Corporation ("FTR").


                                       11
<PAGE>
<TABLE>
<CAPTION>


                          CITIZENS 401(k) SAVINGS PLAN
                           EIN #: 06-0619596 Plan #005
        Schedule H, Line 4(i) - Schedule of Assets (Held at End of Year)
                                December 31, 2007

(a)                (b)                                                   (c) and (d)                                      (e)
           Identity of Issuer                                      Description of Investment                        Current Value
----------------------------------------------------------------------------------------------------------------------------------
<S>                                                            <C>                                                  <C>
*  Citizens Communications Company                             Common Stock; 3,583,613 shares; cost at $42,781,751   $  45,619,389
                                                                                                                     -------------

*  T. Rowe Price TradeLink                                     Brokerage Accounts; 546,128 shares                          546,128
                                                                                                                     -------------

   American Funds Europacific Growth Fund R5                   Mutual Fund; 666,228 shares                              33,891,025
   Columbia Mid Cap Index, Z                                   Mutual Fund; 626,358 shares                               7,372,232
   PIMCO Total Return Fund, Admin. Shares                      Mutual Fund; 2,515,081 shares                            26,886,218
   JP Morgan Diversified Mid Cap Growth Fund                   Mutual Fund; 581,247 shares                              12,868,817
   JP Morgan Mid Cap Value Fund, A                             Mutual Fund; 404,953 shares                               9,783,667
   PIMCO Long Term U.S. Government Fund, Admin.                Mutual Fund; 378,524 shares                               4,175,124
   Morgan Stanley Institutional Small Company Growth
      Portfolio, B                                             Mutual Fund; 1,476,463 shares                            18,293,372
   Morgan Stanley Institutional U.S. Real Estate Fund, B       Mutual Fund; 646,903 shares                              10,046,406
*  T. Rowe Price Personal Strategy Balance Fund                Mutual Fund; 652,171 shares                              12,560,817
*  T. Rowe Price Personal Strategy Incoome Fund                Mutual Fund; 408,853 shares                               6,414,908
*  T. Rowe Price Growth Stock Fund                             Mutual Fund; 982,784 shares                              33,080,524
*  T. Rowe Price Equity Income Fund                            Mutual Fund; 805,444 shares                              22,632,971
*  T. Rowe Price Personal Strategy Growth Fund                 Mutual Fund; 351,340 shares                               8,586,756
                                                                                                                     -------------
                                                               Total mutual funds                                      206,592,837

*  T. Rowe Price Stable Value Fund                             Collective Trust; 73,108,496 shares                      73,543,161
*  T. Rowe Price Equity Index Trust                            Collective Trust; 1,443,590 shares                       64,745,012
                                                                                                                     -------------
                                                               Total collective trusts                                 138,288,173
                                                                                                                     -------------

*  Participant loans                                           3,480 loans, maturing in 1 to 17 years, with
                                                               interest rates ranging from 4.0% to 9.5%                 15,331,796
                                                                                                                     -------------

                                                                                                                     $ 406,378,323
                                                                                                                     =============
   * Party-in-interest as defined by ERISA

</TABLE>

                          See accompanying independent
                               auditors' report.

                                       12

<PAGE>


                          CITIZENS 401(k) SAVINGS PLAN



                                    Signature
                                    ---------




Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the Plan
Administrators have duly caused this annual report to be signed on its behalf by
the undersigned hereunto duly authorized.





                           Citizens 401(k) Savings Plan





                           By   /s/  Robert J. Larson
                             ----------------------------------------

                                     Robert J. Larson

                           Senior Vice President and Chief Accounting Officer
                           (On behalf of Citizens Communications Company as
                           Plan Administrator)


June 27, 2008


                                       13
<PAGE>


            Consent of Independent Registered Public Accounting Firm




We consent to the incorporation by reference in Registration  Statements on Form
S-8 (Nos.  33-48683,  333-91054,  and  333-151246)  of  Citizens  Communications
Company of our report dated June 27,  2008,  relating to the  statements  of net
assets available for benefits of the Citizens 401(k) Savings Plan as of December
31, 2007 and 2006, and the related  statement of changes in net assets available
for benefits for the year ended  December 31, 2007,  which report appears in the
Annual Report on Form 11-K.



                                             /s/ Insero & Company CPAs, P.C.
                                                 Certified Public Accountants



Rochester, New York
June 27, 2008


                                       14