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FairPoint Communications 2004 Annual Report Download - page 142

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The financial statements filed as part of this Annual Report are listed in the index to the financial statements under "Item 8. Financial

Statements and Supplementary Information", which index to the financial statements is incorporated herein by reference. In addition, certain

financial statements of equity method investments owned by us are included as exhibits 99.1, 99.2 and 99.3 to this Annual Report.

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The exhibits filed as part of this Annual Report are listed in the index to exhibits immediately preceding such exhibits, which index to

exhibits is incorporated herein by reference.

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