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 18, 2007

                         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 CFR240.13e-4(c))





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

               On May  18,  2007,  the  Company  announced  that  its  Board  of
               Directors declared a regular quarterly cash dividend of $0.25 per
               share, payable on June 29, 2007 to holders of record at the close
               of  business  on June 9,  2007.  A copy  of the  Company's  press
               release issued on May 18, 2007  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 release May
                    18, 2007.








                                   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 18, 2007          By:/s/ Robert J. Larson
                                -----------------------------------------
                                  Robert J. Larson
                                  Senior Vice President and
                                  Chief Accounting Officer