SEC FORM 4/A

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

1. Name and Address of Reporting Person^*

HARLESS KATHERINE J

(Last)

(First)

(Middle)

2200 WEST AIRFIELD DRIVE

(Street)

DFW AIRPORT

75261

(City)

(State)

(Zip)

2. Issuer Name and Ticker or Trading Symbol
IDEARC INC. [ IAR ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

X	Director	10% Owner
	Officer (give title below)	Other (specify below)

3. Date of Earliest Transaction (Month/Day/Year)
02/22/2008

4. If Amendment, Date of Original Filed (Month/Day/Year)
02/26/2008

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	Amount	(A) or (D)	Price		6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
Common Stock	02/22/2008		D		141,387	D	$0.00	61,206⁽¹⁾	D
Common Stock	02/22/2008		F		3,140	D	$6.91	58,066⁽²⁾	D
Common Stock	03/13/2008		F		237	D	$4.55	57,829⁽²⁾	D
Common Stock								3,370	I	By 401(k) Plan

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	8. Price of Derivative Security (Instr. 5)		10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)

Explanation of Responses:

1. In connection with her separation from the company, Ms. Harless forfeited 125,136 shares of restricted stock and 16,251 dividend equivalent RSUs granted to her under the company's 2007 Long Term Incentive Plan. The dividend equivalent RSUs accrued on the shares of restricted stock held by Ms. Harless when and as dividends were paid on Idearc common stock. The dividend equivalent RSUs were subject to the same vesting provisions as the shares of restricted stock to which they relate.

2. In connection with her separation from the company, a prorated portion of the shares of restricted stock and dividend equivalent RSUs held by Ms. Harless vested under her award agreement. Of these shares, 3,377 shares were used to satisfy tax withholding obligations.

Remarks:

This amendment is being filed to reflect additional RSU dividend equivalents. The number of these additional RSU dividend equivalents was based on the closing price of Idearc common stock on March 13, 2008, the dividend payment date. The number of RSU dividend equivalents to which Ms. Harless was entitled to receive was not determinable at the time the Form 4 was initially filed. In addition, the number of shares of Idearc common stock Ms. Harless indirectly owned through her 401(k) account has been updated based on a plan statement that was unavailable at the time the Form 4 was initially filed.

	Belinda Belew, Attorney-in-fact for Katherine J. Harless	03/31/2008
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
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