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 14, 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))



<PAGE>



Item 8.01.     Other Events
               ------------

                    On May 14,  2008,  the Company  announced  that its Board of
               Directors declared a regular quarterly cash dividend of $0.25 per
               share,  payable  on June 30,  2008 to  holders  of  record of its
               common  stock at the close of business on June 9, 2008. A copy of
               the Company's press release issued on May 14, 2008 announcing the
               declaration of the dividend is filed herewith as Exhibit 99.1 and
               incorporated herein by reference.

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

              (d)  Exhibits

               99.1 Press Release of Citizens  Communications Company issued May
                    14, 2008.



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<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 14, 2008                 By:/s/ Robert J. Larson
                                       -----------------------------
                                         Robert J. Larson
                                         Senior Vice President and
                                         Chief Accounting Officer




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