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  <TITLE> Warwick Valley Telephone Company (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	April 13, 2007
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  	Warwick Valley Telephone Company
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	New York
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  	0-11174
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  	14-1160510
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	47 Main Street, Warwick , New York
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  	10990
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	845-986-8080
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  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:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 8.01 Other Events.
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  Warwick Valley Telephone Company (the "Company") today issued a press release discussing the transformation of the Company.  This press release is identical in content to an advertisement placed by the Company in the April 13, 2007 edition of the "Times Herald-Record" of Middletown, New York.<br><br> A copy of this press release is attached to this Current Report as Exhibit 99.1 and is incorporated herein by reference.<br><br><br>
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  	Item 9.01 Financial Statements and Exhibits.
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  Exhibit 99.1. Press release entitled "Transforming Historic Warwick Valley Telephone Company," dated April 13, 2007.
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  	SIGNATURES
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  	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.
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  	Warwick Valley Telephone Company
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  	&nbsp;&nbsp;
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  <I>
  	April 13, 2007
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  	By:
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  <I>
  	Thomas H. Gray
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  	&nbsp;
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  <I>
  	Name: Thomas H. Gray
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  <I>
  	Title: Interim President & Chief Executive Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99.1
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  	&nbsp;
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  Press release entitled "Transforming Historic Warwick Valley Telephone," dated April 13, 2007.
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_19529.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10241}]
metadata_filer: {"company-data": {"conformed-name": "WARWICK VALLEY TELEPHONE CO", "cik": "0000104777", "assigned-sic": "4813", "irs-number": "141160510", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-11174", "film-number": "07765674"}, "business-address": {"street1": "47 49 MAIN ST", "city": "WARWICK", "state": "NY", "zip": "10990", "phone": "9149861101"}, "mail-address": {"street1": "47 49 MAIN ST", "street2": "PO BOX 592", "city": "WARWICK", "state": "NY", "zip": "10990"}}
text: Warwick Valley Telephone Company (Form: 8-K)
  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 13, 2007
  Warwick Valley Telephone Company
  __________________________________________
  (Exact name of registrant as specified in its charter)
  New York
  0-11174
  14-1160510
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  47 Main Street, Warwick , New York
  10990
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  845-986-8080
  Not Applicable
  ______________________________________________
  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))
  Top of the Form
  Item 8.01 Other Events.
  Warwick Valley Telephone Company (the "Company") today issued a press release discussing the transformation of the Company.  This press release is identical in content to an advertisement placed by the Company in the April 13, 2007 edition of the "Times Herald-Record" of Middletown, New York.
  A copy of this press release is attached to this Current Report as Exhibit 99.1 and is incorporated herein by reference.
  Item 9.01 Financial Statements and Exhibits.
  Exhibit 99.1. Press release entitled "Transforming Historic Warwick Valley Telephone Company," dated April 13, 2007.
  Top of the Form
  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.
  Warwick Valley Telephone Company
  April 13, 2007
  By:
  Thomas H. Gray
  Name: Thomas H. Gray
  Title: Interim President & Chief Executive Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press release entitled "Transforming Historic Warwick Valley Telephone," dated April 13, 2007.