Exhibit 24


Securities and Exchange Commission
Washington, D.C.  20549



                                        Re:      ALLTEL Corporation
                                                 Commission File No. 1-4996
                                                 1934 Act Filings on Form 10-K
                                                 Authorized Representatives

Gentlemen:

                  The above Company is the issuer of securities registered
under Section 12 of the Securities Exchange Act of 1934 (The "Act").  Each of
the persons signing his name below confirms, as of the date appearing
opposite his signature, that each of the "Authorized Representatives" named
below is authorized on his behalf to sign and submit to the Securities and
Exchange Commission such filings on Form 10-K as are required by the Act.
Each person so signing also confirms the authority of each of the Authorized
Representatives to do and perform on his behalf, any and all acts and things
requisite or necessary to assure compliance by the signing person with the
Form 10-K requirements.  The authority confirmed herein shall remain in
effect as to each person signing his name below until such time as the
Commission shall receive from such person a written communication terminating
or modifying the authority.  Each person signing his name below expressly
revokes all authority heretofore given or executed by him with respect to
such filings under the Act.

                           Authorized Representatives

                                 Dennis J. Ferra
                                  Tom T. Orsini
                                Francis X. Frantz

                                   Date                                Date

/s/ William H. Zimmer              4/20/95     /s/ Dennis J. Ferra     5/24/95
/s/ Lawrence L. Gellerstedt III    4/20/95     /s/ Francis X. Frantz   5/24/95
/s/ Emon A. Mahoney                4/20/95     /s/ Tom T. Orsini       5/24/95
/s/ Carl H. Tiedemann              4/20/95
/s/ Joe Ford                       4/20/95
/s/ John Steuri                    4/20/95
/s/ Ben W. Agee                    4/20/95
/s/ Ronald Townsend                4/20/95
/s/ John P. McConnell              4/20/95
/s/ W.W. Johnson                   5/1/95
/s/ Michael D. Andreas             5/12/95
/s/ Josie Natori                   5/21/95

                                      154


<PAGE>


Securities and Exchange Commission
Washington, D.C.  20549



                                         Re:      ALLTEL Corporation
                                                  Commission File No. 1-4996
                                                  1934 Act Filings on Form 10-K
 
                                                  Authorized Representatives

Gentlemen:

                  The above Company is the issuer of securities registered
under Section 12 of the Securities Exchange Act of 1934 (The "Act").  Each of
the persons signing his name below confirms, as of the date appearing
opposite his signature, that each of the "Authorized Representatives" named
below is authorized on his behalf to sign and submit to the Securities and
Exchange Commission such filings on Form 10-K as are required by the Act.
Each person so signing also confirms the authority of each of the Authorized
Representatives to do and perform on his behalf, any and all acts and things
requisite or necessary to assure compliance by the signing person with the
Form 10-K requirements.  The authority confirmed herein shall remain in
effect as to each person signing his name below until such time as the
Commission shall receive from such person a written communication terminating
or modifying the authority.  Each person signing his name below expressly
revokes all authority heretofore given or executed by him with respect to
such filings under the Act.



                           Authorized Representatives
                                 Dennis J. Ferra
                                  Tom T. Orsini
                                Francis X. Frantz




                                                            Date

                                           Scott T. Ford    2/9/96

                                      155

<PAGE>


Securities and Exchange Commission
Washington, D.C.  20549



                                         Re:      ALLTEL Corporation
                                                  Commission File No. 1-4996
                                                  1934 Act Filings on Form 10-K
 
                                                  Authorized Representatives

Gentlemen:

                  The above Company is the issuer of securities registered
under Section 12 of the Securities Exchange Act of 1934 (The "Act").  Each of
the persons signing his name below confirms, as of the date appearing
opposite his signature, that each of the "Authorized Representatives" named
below is authorized on his behalf to sign and submit to the Securities and
Exchange Commission such filings on Form 10-K as are required by the Act.
Each person so signing also confirms the authority of each of the Authorized
Representatives to do and perform on his behalf, any and all acts and things
requisite or necessary to assure compliance by the signing person with the
Form 10-K requirements.  The authority confirmed herein shall remain in
effect as to each person signing his name below until such time as the
Commission shall receive from such person a written communication terminating
or modifying the authority.  Each person signing his name below expressly
revokes all authority heretofore given or executed by him with respect to
such filings under the Act.



                           Authorized Representatives
                                 Dennis J. Ferra
                                  Tom T. Orsini
                                Francis X. Frantz




                                                            Date

                                        John Robert Belk    2/12/96

                                      156
<PAGE>


Securities and Exchange Commission
Washington, D.C.  20549



                                         Re:      ALLTEL Corporation
                                                  Commission File No. 1-4996
                                                  1934 Act Filings on Form 10-K
 
                                                  Authorized Representatives

Gentlemen:

                  The above Company is the issuer of securities registered
under Section 12 of the Securities Exchange Act of 1934 (The "Act").  Each of
the persons signing his name below confirms, as of the date appearing
opposite his signature, that each of the "Authorized Representatives" named
below is authorized on his behalf to sign and submit to the Securities and
Exchange Commission such filings on Form 10-K as are required by the Act.
Each person so signing also confirms the authority of each of the Authorized
Representatives to do and perform on his behalf, any and all acts and things
requisite or necessary to assure compliance by the signing person with the
Form 10-K requirements.  The authority confirmed herein shall remain in
effect as to each person signing his name below until such time as the
Commission shall receive from such person a written communication terminating
or modifying the authority.  Each person signing his name below expressly
revokes all authority heretofore given or executed by him with respect to
such filings under the Act.



                           Authorized Representatives
                                 Dennis J. Ferra
                                  Tom T. Orsini
                                Francis X. Frantz



 
                                                                Date 2-5-96

                                                  John M. Mueller

                                      157