content: UNITED STATES
                         SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON, D.C. 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): April 25, 2007
  
  
                  Lucent Savings Plan and Lucent Technologies Inc.
                        Long Term Savings and Security Plan
               (Exact Name of Registrant as Specified in its Charter)
  
          Delaware                01-11130                22-3408857
      (State or other           (Commission            (I.R.S. Employer
      Jurisdiction of           File Number)           Identification No.)
       Incorporation)
  
          600 Mountain Avenue, Murray Hill, New Jersey         07974
           (Address of Principal Executive Offices)          (Zip Code)
  
         Registrant's telephone number, including area code: (908) 582-8500
  
                               ---------------------
           (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:
  
  [ ] 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 4.01.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
  
  On April 25, 2007, PricewaterhouseCoopers LLP ("PwC") notified the Board of
  Directors of Lucent Technologies Inc. ("LTI") that, effective April 25, 2007,
  PwC resigned as independent auditor for the Lucent Savings Plan and the Lucent
  Technologies Inc. Long Term Savings and Security Plan (the "Plans"). As part of
  the business combination between Alcatel, a French corporation, and LTI on
  November 30, 2006, LTI became a wholly-owned subsidiary of Alcatel-Lucent.
  Alcatel-Lucent's joint auditors are Deloitte & Associes and Ernst & Young et
  Autres.
  
  The reports of PwC on each of the Plan's financial statements for the two most
  recent fiscal years ended December 31, 2005 and 2006 did not contain an adverse
  opinion or a disclaimer of opinion and were not qualified or modified as to
  uncertainty, audit scope, or accounting principles.
  
  During the two most recent fiscal years ended December 31, 2005 and 2006 and
  through April 25, 2007, there were no disagreements with PwC on any matter of
  accounting principles or practices, financial statement disclosure, or auditing
  scope or procedure, which disagreements, if not resolved to the satisfaction of
  PwC, would have caused PwC to make reference to the subject matter of the
  disagreements in connection with its reports on the Plans' financial statements
  for such years. During the two most recent fiscal years ended December 31, 2005
  and 2006 and through April 25, 2007, there have been no "reportable events," as
  such term is defined in Item 304(a)(1)(v) of Regulation S-K.
  
  The Plans provided PwC with a copy of this disclosure and requested that PwC
  furnish the Plans with a letter addressed to the Securities and Exchange
  Commission stating whether PwC agrees with the above statements. A copy of PwC's
  letter dated April 25, 2007, is filed as Exhibit 16.1 to this Current Report on
  Form 8-K.
  
  ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS.
  
       (d) Exhibits. The following documents are included as exhibits to this
                     report:
  
           16.1     Letter of PwC to the Securities and Exchange Commission dated
                    April 25, 2007.
  
  <PAGE>
  
  
                                     SIGNATURE
  
       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.
  
                                          LUCENT SAVINGS PLAN AND LUCENT
                                          TECHNOLOGIES INC.
                                          LONG TERM SAVINGS AND SECURITY PLAN
                                          (Registrants)
  
  Date: April 25, 2007                    By: /s/ Anna L. Andersen
                                              --------------------------
                                              Anna L. Andersen
                                              Plan Administrator
  
  
  <PAGE>
  
  
  
                                    EXHIBIT INDEX
  16.1     Letter of PricewaterhouseCoopers LLP to the Securities and Exchange
           Commission dated April 25, 2007
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "e9540585v3.txt", "secsgml_size_bytes": 4969}]
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text: UNITED STATES
                         SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON, D.C. 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): April 25, 2007
  
                  Lucent Savings Plan and Lucent Technologies Inc.
                        Long Term Savings and Security Plan
               (Exact Name of Registrant as Specified in its Charter)
  
          Delaware                01-11130                22-3408857
      (State or other           (Commission            (I.R.S. Employer
      Jurisdiction of           File Number)           Identification No.)
       Incorporation)
  
          600 Mountain Avenue, Murray Hill, New Jersey         07974
           (Address of Principal Executive Offices)          (Zip Code)
  
         Registrant's telephone number, including area code: (908) 582-8500
  
                               ---------------------
           (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:
  
  [ ] 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))
  ITEM 4.01.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
  
  On April 25, 2007, PricewaterhouseCoopers LLP ("PwC") notified the Board of
  Directors of Lucent Technologies Inc. ("LTI") that, effective April 25, 2007,
  PwC resigned as independent auditor for the Lucent Savings Plan and the Lucent
  Technologies Inc. Long Term Savings and Security Plan (the "Plans"). As part of
  the business combination between Alcatel, a French corporation, and LTI on
  November 30, 2006, LTI became a wholly-owned subsidiary of Alcatel-Lucent.
  Alcatel-Lucent's joint auditors are Deloitte & Associes and Ernst & Young et
  Autres.
  
  The reports of PwC on each of the Plan's financial statements for the two most
  recent fiscal years ended December 31, 2005 and 2006 did not contain an adverse
  opinion or a disclaimer of opinion and were not qualified or modified as to
  uncertainty, audit scope, or accounting principles.
  
  During the two most recent fiscal years ended December 31, 2005 and 2006 and
  through April 25, 2007, there were no disagreements with PwC on any matter of
  accounting principles or practices, financial statement disclosure, or auditing
  scope or procedure, which disagreements, if not resolved to the satisfaction of
  PwC, would have caused PwC to make reference to the subject matter of the
  disagreements in connection with its reports on the Plans' financial statements
  for such years. During the two most recent fiscal years ended December 31, 2005
  and 2006 and through April 25, 2007, there have been no "reportable events," as
  such term is defined in Item 304(a)(1)(v) of Regulation S-K.
  
  The Plans provided PwC with a copy of this disclosure and requested that PwC
  furnish the Plans with a letter addressed to the Securities and Exchange
  Commission stating whether PwC agrees with the above statements. A copy of PwC's
  letter dated April 25, 2007, is filed as Exhibit 16.1 to this Current Report on
  Form 8-K.
  
  ITEM 9.01.        FINANCIAL STATEMENTS AND EXHIBITS.
  
       (d) Exhibits. The following documents are included as exhibits to this
                     report:
  
           16.1     Letter of PwC to the Securities and Exchange Commission dated
                    April 25, 2007.
  SIGNATURE
  
       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.
  
                                          LUCENT SAVINGS PLAN AND LUCENT
                                          TECHNOLOGIES INC.
                                          LONG TERM SAVINGS AND SECURITY PLAN
                                          (Registrants)
  
  Date: April 25, 2007                    By: /s/ Anna L. Andersen
                                              --------------------------
                                              Anna L. Andersen
                                              Plan Administrator
  EXHIBIT INDEX
  16.1     Letter of PricewaterhouseCoopers LLP to the Securities and Exchange
           Commission dated April 25, 2007