UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                    FORM 8-K


                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


          Date of Report (date of earliest event reported): May 5, 2008

                         Citizens Communications Company
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             (Exact name of registrant as specified in its charter)

                                    Delaware
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                 (State or other jurisdiction of incorporation)

              001-11001                             06-0619596
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     (Commission File Number)            (IRS Employer Identification No.)


   3 High Ridge Park, Stamford, Connecticut               06905
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  (Address of principal executive offices)             (Zip Code)

                                 (203) 614-5600
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              (Registrant's telephone number, including area code)


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                   (Former name or former address, if changed
                              since last report.)

     Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

     | |  Written  communications  pursuant to Rule 425 under the Securities Act
          (17 CFR 230.425)

     | |  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
          CFR 240.14a-12)

     | |  Pre-commencement  communications  pursuant to Rule 14d-2(b)  under the
          Exchange Act (17 CFR 240.14d-2(b))

     | |  Pre-commencement  communications  pursuant to Rule 13e-4(c)  under the
          Exchange Act (17 CFR 240.13e-4(c))


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Item 2.02      Results of Operations and Financial Condition
               ---------------------------------------------

               On May 5, 2008, the Company issued a press release. A copy of the
               press release is attached hereto as Exhibit 99.1.

               The information in this Form 8-K and Exhibit 99.1 attached hereto
               shall not be deemed  "filed"  for  purposes  of Section 18 of the
               Securities  and  Exchange  Act of 1934  (the  "Exchange  Act") or
               otherwise  subject to the liabilities of that section,  nor shall
               it be deemed  incorporated  by  reference in any filing under the
               Securities  Act of 1933 or the Exchange Act,  except as expressly
               set forth by specific reference in such a filing.

Item 9.01      Financial Statements and Exhibits
               ---------------------------------

         (d)   Exhibits

               99.1 Press Release of Citizens  Communications  Company  released
                    May 5, 2008.



<PAGE>


                                   SIGNATURES


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

                                  CITIZENS COMMUNICATIONS COMPANY


Date:  May 5, 2008                By:  /s/ Robert J. Larson
                                     --------------------------------
                                           Robert J. Larson
                                           Senior Vice President and
                                           Chief Accounting Officer