-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, SXNvpLbxUGz+5+GMV4g8CaC8PYEP5c5pDgosALq/pMRG0l99o+DRK1bpfN/LqCp+ WTkRxGjMIittPCLGx6GRHQ== 0000000000-05-036195.txt : 20060706 0000000000-05-036195.hdr.sgml : 20060706 20050714165729 ACCESSION NUMBER: 0000000000-05-036195 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050714 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ELEPHANT TALK COMMUNICATIONS INC CENTRAL INDEX KEY: 0001084384 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 954557538 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 438 EAST KATELLA AVENUE STREET 2: SUITE 217 CITY: ORANGE STATE: CA ZIP: 92867 BUSINESS PHONE: 714-288-1570 MAIL ADDRESS: STREET 1: 438 EAST KATELLA AVENUE STREET 2: SUITE 217 CITY: ORANGE STATE: CA ZIP: 92867 FORMER COMPANY: FORMER CONFORMED NAME: STARUNI CORP DATE OF NAME CHANGE: 20000202 LETTER 1 filename1.txt Mail Stop 3561 Via U.S. Mail and Fax (714-288-2045) Mr. Manu Ohri Executive Vice-President of Finance and Chief Financial Officer Elephant Talk Communications, Inc. 438 East Katella Avenue, Suite 217 Orange, CA 92867 July 14, 2005 Re: Elephant Talk Communications Form 10-K for the fiscal year ended December 31, 2004 Filed April 1, 2005 File No. 0-30061 Dear Mr. Ohri: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -----END PRIVACY-ENHANCED MESSAGE-----