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<P ALIGN="RIGHT"><FONT SIZE=2><B>As filed with the Securities and Exchange Commission on
August 1, 2005.  </B></FONT></P>

<P ALIGN="RIGHT"><FONT SIZE=2><B> Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT></P>


<P><FONT SIZE=2><B> <hr noshade width=100% align=left size=4>
<hr noshade width=100% align=left size=1>  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=5><B>SECURITIES AND EXCHANGE COMMISSION<BR>  </B></FONT><FONT SIZE=2><B>WASHINGTON, DC 20549  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=5><B>FORM S-8  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>REGISTRATION STATEMENT UNDER<BR>
THE SECURITIES ACT OF 1933  </B></FONT></P>

<P ALIGN="center"><FONT SIZE=5><B>ALLTEL CORPORATION<BR>  </B></FONT><FONT SIZE=2>(Exact Name of Registrant as Specified in its Charter) </FONT></P>

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<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2><B>DELAWARE</B></FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2><B>34-0868285</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>(State or Other Jurisdiction of Incorporation or Organization)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="101%" ALIGN="CENTER" VALIGN="TOP" colspan="3"><FONT SIZE=2><B>One Allied Drive, Little Rock, Arkansas 72202</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="101%" ALIGN="CENTER" VALIGN="TOP" colspan="3"><b><font size="2">(501)
905-8000</font></b></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="101%" ALIGN="CENTER" VALIGN="TOP" colspan="3"><FONT SIZE=2>(Address,
including zip code, and telephone number, including area code, of registrant's principal
executive offices)&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><font size="2"><b>Western Wireless
Corporation 2005 Long-Term Equity Incentive Plan</b></font></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><font size="2"><b>Amended and Restated
1994 Management Incentive Stock Option Plan<BR> </b></font><FONT SIZE=2>(Full Title of the Plans)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2><B>Francis X. Frantz</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2><B>Executive Vice President and Secretary</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2><B>One Allied Drive</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2><B>Little Rock, Arkansas
72202</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><font size="2"><b>(501) 905-8111</b></font></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>(Name, address, including
zip code and telephone number, including area code of agent for service)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" ALIGN="CENTER" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3 ALIGN="CENTER" VALIGN="TOP"><font size="2"><b>Calculation of
Registration Fee</b></font></TD>
</TR>
</TABLE>
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<TD COLSPAN=9><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TH WIDTH="28%" ALIGN="CENTER"><FONT SIZE=1><B>Title of Each Class<BR>
of Securities to be<BR>
Registered(3)</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="13%" ALIGN="CENTER"><FONT SIZE=1><B>Amount to be<BR>
Registered(2)</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum<BR>
Offering Price<BR>
Per Share(1)</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum<BR>
Aggregate Offering<BR>
Price</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="18%" ALIGN="CENTER"><FONT SIZE=1><B>Amount of<BR>
Registration Fee</B></FONT><BR></TH>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="28%"><FONT SIZE=2>Common Stock, par value $1.00 per share(4)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="13%" ALIGN="CENTER"><FONT SIZE=2>3,553,234</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=2>$63.16</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;$224,422,259.44</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER"><FONT SIZE=2>&nbsp;$26,414.50</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9><HR NOSHADE></TD>
</TR>
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<DT style='margin-bottom:-11pt;'>&nbsp;</DT></DL>
<TABLE width="901" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="52" style="background: transparent">(1)</TD>
    <TD width="849" style="background: transparent"><font SIZE="2">Estimated in
    accordance with Rule 457(h) under the Securities Act of 1933, as amended,
    solely for the purpose of calculating the registration fee based on the
    price of $63.16 per share, which was the average of the high and low price
    per share of Alltel Common Stock as reported on the New York Stock Exchange
    on July 25, 2005.</font></TD>
</TR>

<TR>
    <TD width="52">&nbsp;</TD>
    <TD width="849">&nbsp;</TD>
</TR>

<TR>
    <TD width="52" valign="top">(2)</TD>
    <TD width="849"><font SIZE="2">Pursuant to Rule 416 under the Securities Act
    of 1933, this Registration Statement shall also cover any additional shares
    of Alltel's Common Stock which become issuable under the Western Wireless
    Corporation 2005 Long-Term Equity Incentive Plan and Amended and Restated
    1994 Management Incentive Stock Option Plan (collectively, the &quot;Plans&quot;) by
    reason of a stock dividend, stock split, recapitalization or other similar
    transaction effected without the receipt of consideration which results in
    the increase in the number of the outstanding shares of Alltel Common Stock.</font></TD>
</TR>

<TR>
    <TD width="52">&nbsp;</TD>
    <TD width="849">&nbsp;</TD>
</TR>

<TR>
    <TD width="52" valign="top">(3)</TD>
    <TD width="849"><font SIZE="2">Rights to purchase Series K Preferred Stock
    of Alltel Corporation are attached to and trade with the Alltel Common
    Stock.</font></TD>
</TR>

<TR>
    <TD width="52">&nbsp;</TD>
    <TD width="849">&nbsp;</TD>
</TR>

<TR>
    <TD width="52" valign="top">(4)</TD>
    <TD width="849"><font SIZE="2">Pursuant to the Agreement and Plan of Merger
    dated January 9, 2005, all outstanding options under the Plans were assumed
    by Alltel and converted into options to purchase Alltel Common Stock.</font></TD>
</TR>

</TABLE>


&nbsp;<P align="center"><FONT SIZE=2>2<hr
noshade width=100% align=left size=1>
<hr noshade width=100% align=left size=4> </FONT></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>

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<P ALIGN="CENTER"><FONT SIZE=2><B>PART I</B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>INFORMATION REQUIRED IN THE SECTION 10(A)
PROSPECTUS</B></FONT></P>

<P><font size="2">The document(s) containing information specified by Part I of
this Form S-8 Registration Statement (the &quot;Registration Statement&quot;) have been or
will be sent or given to participants in the plans listed on the cover of the
Registration Statement (the &quot;Plans&quot;) as specified in Rule 428(b)(1) promulgated
by the Securities and Exchange Commission under the Securities Act of 1933, as
amended.</font></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>PART II<BR>
<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT  </B></FONT></P>

<P><FONT SIZE=2><B>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Documents by Reference.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Commission are incorporated herein by reference as of their respective dates of filing: </FONT></P>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="62" style="background: transparent" align="center">
    <ul>
      <li>&nbsp;</li>
    </ul>
    </TD>
    <TD width="839" style="background: transparent">Amendment No. 1 to Annual
    Report on Form 10-K/A for the fiscal year ended December 31, 2004 filed
    pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended
    (the &quot;Exchange Act&quot;), which contains audited financial statements for
    Alltel's latest fiscal year for which such statements have been filed;</TD>
</TR>

<TR>
    <TD width="62" align="center">&nbsp;</TD>
    <TD width="839">&nbsp;</TD>
</TR>

<TR>
    <TD width="62" valign="top" align="center">
    <ul>
      <li>&nbsp;</li>
    </ul>
    </TD>
    <TD width="839" valign="top">Quarterly Report on Form 10-Q for the three
    months ended March 31, 2005;</TD>
</TR>

<TR>
    <TD width="62" align="center">&nbsp;</TD>
    <TD width="839">&nbsp;</TD>
</TR>

<TR>
    <TD width="62" valign="top" align="center">
    <ul>
      <li>&nbsp;</li>
    </ul>
    </TD>
    <TD width="839" valign="top">Current Reports on Form 8-K filed on January
    10, 2005, January 11, 2005, February 15, 2005, March 3, 2005, March 7, 2005,
    July 6, 2005, July 26, 2006, August 1, 2005 and the Form 8-K filed on April 21, 2005 regarding the
    departure of Mr. Frank Reed from the board of directors; and</TD>
</TR>

<TR>
    <TD width="62" align="center">&nbsp;</TD>
    <TD width="839">&nbsp;</TD>
</TR>

<TR>
    <TD width="62" valign="top" align="center">
    <ul>
      <li>&nbsp;</li>
    </ul>
    </TD>
    <TD width="839" valign="top">The description of Alltel's Common Stock and
    the related purchase rights contained in the registration statements filed
    pursuant to Section 12 of the Securities Exchange Act of 1934, including any
    amendment or report filed for the purpose of updating such description.</TD>
</TR>

</TABLE>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by Alltel pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a
post-effective amendment that indicates that all shares of Common Stock offered
hereunder have been sold or deregisters all shares of Common Stock then
remaining unsold hereunder shall be deemed to be incorporated by reference
herein and to be a part hereof from the date of filing of such documents. </FONT></P>

<P><FONT SIZE=2><B>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P align="center"><font size="2">3</font></P>

<HR NOSHADE>

<P><FONT SIZE=2><B>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P><FONT SIZE=2><B>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Delaware General Corporation Law permits a Delaware
corporation to indemnify directors, officers, employees, and agents under some
circumstances, and mandates indemnification under certain limited circumstances.
The Delaware General Corporation Law permits a corporation to indemnify a
director, officer, employee, or agent for expenses actually and reasonably
incurred, as well as fines, judgments and amounts paid in settlement, in the
context of actions other than derivative actions, if such person acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best
interests of the corporation. Indemnification against expenses incurred by a
director, officer, employee or agent in connection with his defense of a
proceeding against such person for actions in such capacity is mandatory to the
extent that such person has been successful on the merits. If a director,
officer, employee, or agent is determined to be liable to the corporation,
indemnification for expenses is not allowable, subject to limited exceptions
where a court deems the award of expenses appropriate. The Delaware General
Corporation Law grants express power to a Delaware corporation to purchase
liability insurance for its directors, officers, employees, and agents,
regardless of whether any such person is otherwise eligible for indemnification
by the corporation. Advancement of expenses is permitted, but a person receiving
such advances must repay those expenses if it is ultimately determined that he
is not entitled to indemnification.</FONT></P>

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<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Amended and
Restated Certificate of Incorporation of Alltel (the &quot;Certificate&quot;) provides for
indemnification to the fullest extent permitted by the Delaware General
Corporation Law, as amended from time to time. Under the Certificate, any
expansion of the protection afforded directors, officers, employees, or agents
by the Delaware General Corporation Law will automatically extend to Alltel's
directors, officers, employees, or agents, as the case may be.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article VII of the Certificate provides for the
indemnification of directors, officers, agents, and employees for expenses
incurred by them and judgments rendered against them in actions, suits or
proceedings in relation to certain matters brought against them as such
directors, officers, agents, and employees, respectively. Article&nbsp;VII of the
Certificate also requires Alltel, to the fullest extent expressly authorized by
Section 145 of the Delaware General Corporation Law, to advance expenses
incurred by a director or officer in a legal proceeding prior to final
disposition of the proceeding.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, as permitted under the Delaware General
Corporation Law, Alltel has entered into indemnity agreements with its directors
and officers. Under the indemnity agreements, Alltel will indemnify its
directors and officers to the fullest extent permitted or authorized by the
Delaware General Corporation Law, as it may from time to time be amended, or by
any other statutory provisions authorizing or permitting such indemnification.
Under the terms of Alltel's directors and officers' liability and company
reimbursement insurance policy, directors and officers of Alltel are insured
against certain liabilities, including liabilities arising under the</FONT></P>

<P align="center"><font size="2">4</font></P>

<HR NOSHADE>

<P><FONT SIZE=2>Securities Act of 1933. Alltel will indemnify such directors and
officers under the indemnity agreements from all losses arising out of claims
made against them, except those based upon illegal personal profit, recovery of
short-swing profits, or dishonesty; provided, however, that Alltel's obligations
will be satisfied to the extent of any reimbursement under such insurance.</FONT></P>

<P><FONT SIZE=2><B>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.  </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P><FONT SIZE=2><B>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;See the Exhibit&nbsp;Index following the signature page. </FONT></P>

<P><FONT SIZE=2><B>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;Undertakings.  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes: </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </FONT></P>

<TABLE width="901" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="81" style="background: transparent" align="center">(i)</TD>
    <TD width="820" style="background: transparent">to include any prospectus
    required by Section 10(a)(3) of the Securities Act of 1933;</TD>
</TR>

<TR>
    <TD width="81" align="center">&nbsp;</TD>
    <TD width="820">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">(ii)</TD>
    <TD width="820" valign="top">to reflect in the prospectus any facts or
    events arising after the effective date of this Registration Statement (or
    the most recent post-effective amendment thereof) which, individually or in
    the aggregate, represent a fundamental change in the information set forth
    in this Registration Statement. Notwithstanding the foregoing, any increase
    or decrease in volume of securities offered (if the total dollar value of
    securities offered would not exceed that which was registered) and any
    deviation from the low or high end of the estimated maximum offering range
    may be reflected in the form of a prospectus filed with the Commission
    pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes in volume and
    price represent no more than a 20% change in the maximum aggregate offering
    price set forth in the &quot;Calculation of Registration Fee&quot; table in this
    Registration Statement;</TD>
</TR>

<TR>
    <TD width="81" align="center">&nbsp;</TD>
    <TD width="820">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">(iii)</TD>
    <TD width="820" valign="top">to include any material information with
    respect to the plan of distribution not previously disclosed in this
    Registration Statement or any material change to such information in this
    Registration Statement;</TD>
</TR>

</TABLE>


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<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provided, however,
that the undertakings set forth in paragraphs (i)&nbsp;and (ii)&nbsp;above do not apply if
the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Registrant pursuant to section&nbsp;13 or section&nbsp;15(d)&nbsp;of the
Securities Exchange Act of 1934 that are incorporated by reference in this
Registration Statement.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability
under the Securities Act of</FONT></P>


<P align="center"><font size="2">5</font></P>


<HR NOSHADE>


<P><FONT SIZE=2>1933, each such post-effective amendment shall be deemed to be a
new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.</FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;&nbsp;&nbsp;That, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant's annual report
pursuant to section&nbsp;13(a)&nbsp;or section&nbsp;15(d)&nbsp;of the Securities Exchange Act of
1934 (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to section&nbsp;15(d)&nbsp;of the Securities Exchange Act of 1934) that is
incorporated by reference in this Registration Statement shall be deemed to be a
new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under
the Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the provisions referred to in
Item 6, or otherwise, the Registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy
as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In
the event that a claim for indemnification against such liabilities (other than
the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted against the Registrant by such director,
officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act of 1933 and will be governed by the
final adjudication of such issue.</FONT></P>

<P align="center"><font size="2">6</font></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>
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<P ALIGN="CENTER"><FONT SIZE=2><B>SIGNATURES  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Little
Rock, State of Arkansas, on August 1, 2005. </FONT></P>

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<TD WIDTH="27"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2 width="305"><FONT SIZE=2><B>Alltel Corporation</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="351">&nbsp;</TD>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="45">&nbsp;</TD>
<TD WIDTH="260">&nbsp;</TD>
</TR>
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<TD WIDTH="351">&nbsp;</TD>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="45"><font size="2">By:</font></TD>
<TD WIDTH="260">
<div style="border-bottom-style: solid; border-bottom-width: 1">
  <font size="2">/s/ Scott T. Ford</font></div>
</TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="351">&nbsp;</TD>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="45"><font size="2">Name:</font></TD>
<TD WIDTH="260"><font size="2">Scott T. Ford</font></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="351">&nbsp;</TD>
<TD WIDTH="27">&nbsp;</TD>
<TD WIDTH="45"><font size="2">Title:</font></TD>
<TD WIDTH="260"><FONT SIZE=2>President and Chief Executive Officer</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the
capacities indicated on August 1, 2005. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="76%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TH WIDTH="49%" ALIGN="CENTER"><FONT SIZE=2><B>Signature</B></FONT></TH>
<TH WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TH>
<TH WIDTH="49%" ALIGN="CENTER" valign="top"><FONT SIZE=2><B>Title</B></FONT></TH>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><BR>
/s/ Joe T. Ford*&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (Joe T.
Ford)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" align="center"><FONT SIZE=2><BR>
Chairman of the Board</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><BR>
/s/ Scott T. Ford</FONT><HR NOSHADE><FONT SIZE=2> (Scott T. Ford)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" align="center"><FONT SIZE=2><BR>
President, Chief Executive Officer, and Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><BR>
/s/ Jeffery R. Gardner</FONT><HR NOSHADE><FONT SIZE=2> (Jeffery R. Gardner)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" align="center"><FONT SIZE=2><BR>
Chief Financial Officer -
Executive Vice President (Principal Financial Officer)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Sharilyn S. Gasaway&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE>
<font size="2">(Sharilyn S. Gasaway)</font></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Controller (Principal Accounting Officer)</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ John R. Belk*</FONT><HR NOSHADE><FONT SIZE=2> (John R. Belk)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ William H. Crown*</FONT><HR NOSHADE><FONT SIZE=2> (William H. Crown)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Dennis E. Foster*</FONT><HR NOSHADE><FONT SIZE=2> (Dennis E. Foster)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
</TABLE>
<p align="center"><font size="2">7</font></p>

<HR NOSHADE>
<TABLE WIDTH="76%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Lawrence L. Gellerstedt, III*</FONT><HR NOSHADE><FONT SIZE=2> (Lawrence L. Gellerstedt, III)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Emon A. Mahony, Jr.*</FONT><HR NOSHADE><FONT SIZE=2> (Emon A. Mahony, Jr.)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ John P. McConnell*</FONT><HR NOSHADE><FONT SIZE=2> (John P. McConnell)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Josie C. Natori*</FONT><HR NOSHADE><FONT SIZE=2> (Josie C. Natori)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center">
<p style="margin-bottom: -20"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
</TABLE>
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<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Gregory W. Penske*</FONT><HR NOSHADE>
<p><FONT SIZE=2> (Gregory W. Penske)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</tr>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Warren A. Stephens*</FONT><HR NOSHADE><FONT SIZE=2> (Warren A. Stephens)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
/s/ Ronald Townsend*</FONT><HR NOSHADE><FONT SIZE=2> (Ronald Townsend)</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP" align="center"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
</TABLE>
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<TD WIDTH="5%"><FONT SIZE=2><BR>
*BY:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="34%" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;Francis X. Frantz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Francis X. Frantz,
Attorney-in-Fact</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="36%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="19%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
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<P align="center"><FONT SIZE=2>&nbsp;8</FONT></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>
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<P><b><FONT SIZE=2>EXHIBIT
INDEX </FONT></b></P>

<P><FONT SIZE=2>The
following exhibits are filed with this Registration Statement. </FONT></P>

<TABLE width="901" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="81" style="background: transparent" align="center"><b><u>Exhibit
    No.</u></b></TD>
    <TD width="820" style="background: transparent">
    <p align="center"><b><u>Description</u></b></TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="81" style="background: transparent" align="center">4.1</TD>
    <TD width="820" style="background: transparent"><FONT SIZE=2>Amended and
    Restated Certificate of Incorporation of Alltel Corporation (incorporated
    herein by reference to Exhibit 3.1 to Registration Statement on Form S-4
    filed March 25, 2005)</FONT></TD>
</TR>

<TR>
    <TD width="81" align="center">&nbsp;</TD>
    <TD width="820">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">4.2</TD>
    <TD width="820" valign="top"><FONT SIZE=2>By-laws of Alltel Corporation, as
    amended as of January 29, 1998 (incorporated herein by reference to Exhibit
    3(b) to Alltel's Form 10-K for the fiscal year ended December 31, 1997)</FONT></TD>
</TR>

<TR>
    <TD width="81" align="center">&nbsp;</TD>
    <TD width="820">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">4.3</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Rights Agreement dated as of
    January 30, 1997, between Alltel Corporation and First Union National Bank
    of North Carolina (incorporated herein by reference to Alltel's Registration
    Statement on Form 8-A (File No. 1-4996) filed February 4, 1997)</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">4.4</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Amendment No. 1 to January 30,
    1997 Rights Agreement dated as of February 2, 2005 between Computershare
    Investor Services, LLC and Alltel Corporation (incorporated herein by
    reference to Exhibit 4(a)(1) to Alltel's Form 10-Q for the fiscal quarter
    ended March 31, 2005)</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">5.1</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Opinion of Kutak Rock LLP as to
    the legality of the shares being registered*</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">23.1</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Consent of PricewaterhouseCoopers
    LLP*</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">23.2</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Consent of Counsel (contained in
    Exhibit 5.1)</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">24.1</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Powers of Attorney*</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">99.1</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Western Wireless Corporation 2005
    Long-Term Equity Incentive Plan (incorporated herein by reference Exhibit
    99.1 to the Western Wireless Corporation Registration Statement on Form S-8
    filed on December 30, 2004)</FONT></TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">&nbsp;</TD>
    <TD width="820" valign="top">&nbsp;</TD>
</TR>

<TR>
    <TD width="81" valign="top" align="center">99.2</TD>
    <TD width="820" valign="top"><FONT SIZE=2>Amended and Restated Western
    Wireless Corporation 1994 Management Incentive Stock Option Plan
    (incorporated herein by reference to Appendix A to the Western Wireless
    Corporation Definitive Proxy Statement on Schedule 14A filed on April 18,
    2002)</FONT></TD>
</TR>

</TABLE>


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<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; *&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Filed
herewith. </FONT></P>

<P align="center"><font size="2">9</font></P>

<HR NOSHADE>
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[{"type": "S-8", "sequence": "1", "filename": "alltel080105s8.htm", "description": "FORM S-8 OF ALLTEL CORPORATION", "secsgml_size_bytes": 37336}]
{"company-data": {"conformed-name": "ALLTEL CORP", "cik": "0000065873", "assigned-sic": "4812", "irs-number": "340868285", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-127081", "film-number": "05989072"}, "business-address": {"street1": "ONE ALLIED DR", "city": "LITTLE ROCK", "state": "AR", "zip": "72202", "phone": "5019058967"}, "mail-address": {"street1": "ONE ALLIED DR", "city": "LITTLE ROCK", "state": "AR", "zip": "72202"}, "former-company": {"former-conformed-name": "MID CONTINENT TELEPHONE CORP", "date-changed": "19831031"}}
As filed with the Securities and Exchange Commission on
August 1, 2005.
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
ALLTEL CORPORATION
(Exact Name of Registrant as Specified in its Charter)
DELAWARE
34-0868285
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification No.)
One Allied Drive, Little Rock, Arkansas 72202
(501)
905-8000
(Address,
including zip code, and telephone number, including area code, of registrant's principal
executive offices)
Western Wireless
Corporation 2005 Long-Term Equity Incentive Plan
Amended and Restated
1994 Management Incentive Stock Option Plan
(Full Title of the Plans)
Francis X. Frantz
Executive Vice President and Secretary
One Allied Drive
Little Rock, Arkansas
72202
(501) 905-8111
(Name, address, including
zip code and telephone number, including area code of agent for service)
Calculation of
Registration Fee
Title of Each Class
of Securities to be
Registered(3)
Amount to be
Registered(2)
Proposed Maximum
Offering Price
Per Share(1)
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration Fee
Common Stock, par value $1.00 per share(4)
3,553,234
$63.16
$224,422,259.44
$26,414.50
(1)
Estimated in
    accordance with Rule 457(h) under the Securities Act of 1933, as amended,
    solely for the purpose of calculating the registration fee based on the
    price of $63.16 per share, which was the average of the high and low price
    per share of Alltel Common Stock as reported on the New York Stock Exchange
    on July 25, 2005.
(2)
Pursuant to Rule 416 under the Securities Act
    of 1933, this Registration Statement shall also cover any additional shares
    of Alltel's Common Stock which become issuable under the Western Wireless
    Corporation 2005 Long-Term Equity Incentive Plan and Amended and Restated
    1994 Management Incentive Stock Option Plan (collectively, the "Plans") by
    reason of a stock dividend, stock split, recapitalization or other similar
    transaction effected without the receipt of consideration which results in
    the increase in the number of the outstanding shares of Alltel Common Stock.
(3)
Rights to purchase Series K Preferred Stock
    of Alltel Corporation are attached to and trade with the Alltel Common
    Stock.
(4)
Pursuant to the Agreement and Plan of Merger
    dated January 9, 2005, all outstanding options under the Plans were assumed
    by Alltel and converted into options to purchase Alltel Common Stock.
2
PART I
INFORMATION REQUIRED IN THE SECTION 10(A)
PROSPECTUS
The document(s) containing information specified by Part I of
this Form S-8 Registration Statement (the "Registration Statement") have been or
will be sent or given to participants in the plans listed on the cover of the
Registration Statement (the "Plans") as specified in Rule 428(b)(1) promulgated
by the Securities and Exchange Commission under the Securities Act of 1933, as
amended.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.    Incorporation of Documents by Reference.
The following documents filed with the Commission are incorporated herein by reference as of their respective dates of filing:
Amendment No. 1 to Annual
    Report on Form 10-K/A for the fiscal year ended December 31, 2004 filed
    pursuant to Section 13(a) of the Securities Exchange Act of 1934, as amended
    (the "Exchange Act"), which contains audited financial statements for
    Alltel's latest fiscal year for which such statements have been filed;
Quarterly Report on Form 10-Q for the three
    months ended March 31, 2005;
Current Reports on Form 8-K filed on January
    10, 2005, January 11, 2005, February 15, 2005, March 3, 2005, March 7, 2005,
    July 6, 2005, July 26, 2006, August 1, 2005 and the Form 8-K filed on April 21, 2005 regarding the
    departure of Mr. Frank Reed from the board of directors; and
The description of Alltel's Common Stock and
    the related purchase rights contained in the registration statements filed
    pursuant to Section 12 of the Securities Exchange Act of 1934, including any
    amendment or report filed for the purpose of updating such description.
All documents subsequently filed by Alltel pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a
post-effective amendment that indicates that all shares of Common Stock offered
hereunder have been sold or deregisters all shares of Common Stock then
remaining unsold hereunder shall be deemed to be incorporated by reference
herein and to be a part hereof from the date of filing of such documents.
Item 4.    Description of Securities.
Not applicable.
3
Item 5.    Interests of Named Experts and Counsel.
Not applicable.
Item 6.    Indemnification of Directors and Officers.
The Delaware General Corporation Law permits a Delaware
corporation to indemnify directors, officers, employees, and agents under some
circumstances, and mandates indemnification under certain limited circumstances.
The Delaware General Corporation Law permits a corporation to indemnify a
director, officer, employee, or agent for expenses actually and reasonably
incurred, as well as fines, judgments and amounts paid in settlement, in the
context of actions other than derivative actions, if such person acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best
interests of the corporation. Indemnification against expenses incurred by a
director, officer, employee or agent in connection with his defense of a
proceeding against such person for actions in such capacity is mandatory to the
extent that such person has been successful on the merits. If a director,
officer, employee, or agent is determined to be liable to the corporation,
indemnification for expenses is not allowable, subject to limited exceptions
where a court deems the award of expenses appropriate. The Delaware General
Corporation Law grants express power to a Delaware corporation to purchase
liability insurance for its directors, officers, employees, and agents,
regardless of whether any such person is otherwise eligible for indemnification
by the corporation. Advancement of expenses is permitted, but a person receiving
such advances must repay those expenses if it is ultimately determined that he
is not entitled to indemnification.
The Amended and
Restated Certificate of Incorporation of Alltel (the "Certificate") provides for
indemnification to the fullest extent permitted by the Delaware General
Corporation Law, as amended from time to time. Under the Certificate, any
expansion of the protection afforded directors, officers, employees, or agents
by the Delaware General Corporation Law will automatically extend to Alltel's
directors, officers, employees, or agents, as the case may be.
Article VII of the Certificate provides for the
indemnification of directors, officers, agents, and employees for expenses
incurred by them and judgments rendered against them in actions, suits or
proceedings in relation to certain matters brought against them as such
directors, officers, agents, and employees, respectively. Article VII of the
Certificate also requires Alltel, to the fullest extent expressly authorized by
Section 145 of the Delaware General Corporation Law, to advance expenses
incurred by a director or officer in a legal proceeding prior to final
disposition of the proceeding.
In addition, as permitted under the Delaware General
Corporation Law, Alltel has entered into indemnity agreements with its directors
and officers. Under the indemnity agreements, Alltel will indemnify its
directors and officers to the fullest extent permitted or authorized by the
Delaware General Corporation Law, as it may from time to time be amended, or by
any other statutory provisions authorizing or permitting such indemnification.
Under the terms of Alltel's directors and officers' liability and company
reimbursement insurance policy, directors and officers of Alltel are insured
against certain liabilities, including liabilities arising under the
4
Securities Act of 1933. Alltel will indemnify such directors and
officers under the indemnity agreements from all losses arising out of claims
made against them, except those based upon illegal personal profit, recovery of
short-swing profits, or dishonesty; provided, however, that Alltel's obligations
will be satisfied to the extent of any reimbursement under such insurance.
Item 7.    Exemption from Registration Claimed.
Not applicable.
Item 8.    Exhibits.
See the Exhibit Index following the signature page.
Item 9.    Undertakings.
The undersigned Registrant hereby undertakes:
(1)   To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
to include any prospectus
    required by Section 10(a)(3) of the Securities Act of 1933;
(ii)
to reflect in the prospectus any facts or
    events arising after the effective date of this Registration Statement (or
    the most recent post-effective amendment thereof) which, individually or in
    the aggregate, represent a fundamental change in the information set forth
    in this Registration Statement. Notwithstanding the foregoing, any increase
    or decrease in volume of securities offered (if the total dollar value of
    securities offered would not exceed that which was registered) and any
    deviation from the low or high end of the estimated maximum offering range
    may be reflected in the form of a prospectus filed with the Commission
    pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
    price represent no more than a 20% change in the maximum aggregate offering
    price set forth in the "Calculation of Registration Fee" table in this
    Registration Statement;
(iii)
to include any material information with
    respect to the plan of distribution not previously disclosed in this
    Registration Statement or any material change to such information in this
    Registration Statement;
Provided, however,
that the undertakings set forth in paragraphs (i) and (ii) above do not apply if
the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the
Commission by the Registrant pursuant to section 13 or section 15(d) of the
Securities Exchange Act of 1934 that are incorporated by reference in this
Registration Statement.
(2)   That, for the purpose of determining any liability
under the Securities Act of
5
1933, each such post-effective amendment shall be deemed to be a
new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
(3)   To remove from registration by means of a
post-effective amendment any of the securities being registered which remain
unsold at the termination of the offering.
(4)   That, for purposes of determining any liability
under the Securities Act of 1933, each filing of the Registrant's annual report
pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of
1934 (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is
incorporated by reference in this Registration Statement shall be deemed to be a
new registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
Insofar as indemnification for liabilities arising under
the Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the provisions referred to in
Item 6, or otherwise, the Registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy
as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In
the event that a claim for indemnification against such liabilities (other than
the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any
action, suit or proceeding) is asserted against the Registrant by such director,
officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act of 1933 and will be governed by the
final adjudication of such issue.
6
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Little
Rock, State of Arkansas, on August 1, 2005.
Alltel Corporation
By:
/s/ Scott T. Ford
Name:
Scott T. Ford
Title:
President and Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the
capacities indicated on August 1, 2005.
Signature
Title
/s/ Joe T. Ford*
(Joe T.
Ford)
Chairman of the Board
/s/ Scott T. Ford
(Scott T. Ford)
President, Chief Executive Officer, and Director
/s/ Jeffery R. Gardner
(Jeffery R. Gardner)
Chief Financial Officer -
Executive Vice President (Principal Financial Officer)
/s/ Sharilyn S. Gasaway
(Sharilyn S. Gasaway)
Controller (Principal Accounting Officer)
/s/ John R. Belk*
(John R. Belk)
Director
/s/ William H. Crown*
(William H. Crown)
Director
/s/ Dennis E. Foster*
(Dennis E. Foster)
Director
7
/s/ Lawrence L. Gellerstedt, III*
(Lawrence L. Gellerstedt, III)
Director
/s/ Emon A. Mahony, Jr.*
(Emon A. Mahony, Jr.)
Director
/s/ John P. McConnell*
(John P. McConnell)
Director
/s/ Josie C. Natori*
(Josie C. Natori)
Director
/s/ Gregory W. Penske*
(Gregory W. Penske)
Director
/s/ Warren A. Stephens*
(Warren A. Stephens)
Director
/s/ Ronald Townsend*
(Ronald Townsend)
Director
*BY:
/s/  Francis X. Frantz
Francis X. Frantz,
Attorney-in-Fact
8
EXHIBIT
INDEX
The
following exhibits are filed with this Registration Statement.
Exhibit
    No.
Description
4.1
Amended and
    Restated Certificate of Incorporation of Alltel Corporation (incorporated
    herein by reference to Exhibit 3.1 to Registration Statement on Form S-4
    filed March 25, 2005)
4.2
By-laws of Alltel Corporation, as
    amended as of January 29, 1998 (incorporated herein by reference to Exhibit
    3(b) to Alltel's Form 10-K for the fiscal year ended December 31, 1997)
4.3
Rights Agreement dated as of
    January 30, 1997, between Alltel Corporation and First Union National Bank
    of North Carolina (incorporated herein by reference to Alltel's Registration
    Statement on Form 8-A (File No. 1-4996) filed February 4, 1997)
4.4
Amendment No. 1 to January 30,
    1997 Rights Agreement dated as of February 2, 2005 between Computershare
    Investor Services, LLC and Alltel Corporation (incorporated herein by
    reference to Exhibit 4(a)(1) to Alltel's Form 10-Q for the fiscal quarter
    ended March 31, 2005)
5.1
Opinion of Kutak Rock LLP as to
    the legality of the shares being registered*
23.1
Consent of PricewaterhouseCoopers
    LLP*
23.2
Consent of Counsel (contained in
    Exhibit 5.1)
24.1
Powers of Attorney*
99.1
Western Wireless Corporation 2005
    Long-Term Equity Incentive Plan (incorporated herein by reference Exhibit
    99.1 to the Western Wireless Corporation Registration Statement on Form S-8
    filed on December 30, 2004)
99.2
Amended and Restated Western
    Wireless Corporation 1994 Management Incentive Stock Option Plan
    (incorporated herein by reference to Appendix A to the Western Wireless
    Corporation Definitive Proxy Statement on Schedule 14A filed on April 18,
    2002)
*           Filed
herewith.
9