EXHIBIT 99.5

CONSENT OF DUFF & PHELPS, LLC

     We hereby consent to the filing of our opinion regarding the solvency and adequacy of capitalization of Windstream as Exhibit 99.4 to this Registration Statement on Form S-1. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.

Duff & Phelps, LLC

By:	/s/ Jeffrey S. Schiedemeyer
	Name:	Jeffrey S. Schiedemeyer
	Title:	Managing Director Chicago, IL

May 1, 2006