-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Iv3oFwKvRggnR2PirrAnIZahQS/Rab2jz6QRwRuIhbiwbF2j81ShGEugerxHIyfE
 MQwZBkmcFesUBcQ3d79Ubw==

<SEC-DOCUMENT>0001144204-08-011010.txt : 20080221
<SEC-HEADER>0001144204-08-011010.hdr.sgml : 20080221
<ACCEPTANCE-DATETIME>20080221102804
ACCESSION NUMBER:		0001144204-08-011010
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080221
DATE AS OF CHANGE:		20080221

ISSUER:		

	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:			0115

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			VAN SANTE YVES ROGER
		CENTRAL INDEX KEY:			0001379375

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30061
		FILM NUMBER:		08631807

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		32 2 567 1788

	MAIL ADDRESS:	
		STREET 1:		GENDARMENDREEF 57
		CITY:			BRUSSELS
		STATE:			C9
		ZIP:			1180
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>v104005_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2007-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>1</form4TransactionsReported>

    <issuer>
        <issuerCik>0001084384</issuerCik>
        <issuerName>ELEPHANT TALK COMMUNICATIONS INC</issuerName>
        <issuerTradingSymbol>ETLK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001379375</rptOwnerCik>
            <rptOwnerName>VAN SANTE YVES ROGER</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>SCHIPHOL BOULEVARD 249</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>1118 BH SCHIPHOL</rptOwnerCity>
            <rptOwnerState>P7</rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription>NETHERLANDS</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, no par value</value>
            </securityTitle>
            <transactionDate>
                <value>2006-12-28</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>8733333</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F7"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0375</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8733333</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, no par value</value>
            </securityTitle>
            <transactionDate>
                <value>2006-10-30</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>258546313</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F3"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>454493708</value>
                    <footnoteId id="F4"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Convertible Promissory Note</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.035</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F5"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F5"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F8"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Convertible Promissory Note</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.07</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>38005871</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F8"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These securities were purchased by Amelia &amp; Associates SA, a company registered in Luxenbourg. The Reporting Person may be
 deemed to share beneficial ownership of the shares held by Amelia &amp; associates SA by virtue of his status as the holder of
 one third of the outstanding capital stock of this entity.</footnote>
        <footnote id="F2">These securities were awarded to Rising Water Capital A.G. (&quot;RWC&quot;), a company registered in Zug, Switzerland, pursuant to a
 Settlement Agreement dated October 30, 2006 between RWC and the Registrant.  The Reporting Person may be deemed to share
 beneficial ownership of the shares held by RWC by virtue of his status as a holder of 6.2% of the outstanding capital stock
 of QAT Investments SA (&quot;QAT&quot;), which owns 51% of the outstanding capital stock of RWC.  The Reporting Person disclaims
 beneficial ownership of such securities, except to the extent of his pecuniary interest therein, if any.</footnote>
        <footnote id="F3">The Securities were awarded to RWC as part of Settlement Agreement and for no additional consideration.</footnote>
        <footnote id="F4">Due to the Registrant's lack of authorized shares of common stock, of the 454,493,708 shares of common stock beneficially
 owned by RWC, only 100,000,000 have been issued as of the date of this report.</footnote>
        <footnote id="F5">This $3,500,000 principal amount (excluding accrued interest) Convertible Promissory Note has a term of 30 months from
 December 15, 2005,  and is convertible during the term at the demand of RWC, in whole or in part, into common stock subject
 to the availability of authorized shares of common stock.  The Reporting Person may be deemed to share beneficial ownership
 of the shares held by RWC by virtue of his status as a holder of 6.2% of the outstanding capital stock of QAT which owns 51%
 of the outstanding capital stock of RWC.  The Reporting Person disclaims beneficial ownership of such securities, except to
 the extent of his pecuniary interest therein, if any.</footnote>
        <footnote id="F6">This $2,660,410.90 principal amount (excluding accrued interest) Convertible Promissory Note has a term of 30 months from May
 26, 2006,  and is convertible during the term at the demand of RWC, in whole or in part, into common stock subject to the
 availability of authorized shares of common stock. The Reporting Person may be deemed to share beneficial ownership of the
 shares held by RWC by virtue of his status as a holder of 6.2% of the outstanding capital stock of QAT which owns 51% of the
 outstanding capital stock of RWC.  The Reporting Person disclaims beneficial ownership of such securities, except to the
 extent of his pecuniary interest therein, if any.</footnote>
        <footnote id="F7">Due to the Registrant's lack of authorized shares of common stock, these securities have not yet been issued to the
 Reporting Person.</footnote>
        <footnote id="F8">The Reporting Person may be deemed to share beneficial ownership of the shares held by RWC by virtue of his status as a
 holder of 6.2% of the outstanding capital stock of QAT which owns 51% of the outstanding capital stock of RWC.  The
 Reporting Person disclaims beneficial ownership of such securities, except to the extent of his pecuniary interest therein,
 if any.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Yves van Sante</signatureName>
        <signatureDate>2008-02-19</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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