Little Rock-based Alltel Corporation says it will eliminate as many as 600 positions as it puts in place a plan to change its organizational structure. The elimination of between 400 and 600 positions will come within the regional and corporate levels, and Alltel said its structural changes will be in place late next month. The company made the announcement as it released its fourth-quarter earnings, which met analysts` expectations of 77 cents per share, a four percent increase from the year before. Alltel did NOT say how many of the cuts will result in employees being laid off. The reorganization will consolidate some oversight of wireless and wireline segments, officials said.