<SEC-DOCUMENT>0001144204-14-055259-index.html : 20150407
<SEC-HEADER>0001144204-14-055259.hdr.sgml : 20150407
<ACCEPTANCE-DATETIME>20140910180935
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-14-055259
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140910

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELEPHANT TALK COMMUNICATIONS CORP
		CENTRAL INDEX KEY:			0001084384
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				954557538
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		212-984-1096

	MAIL ADDRESS:	
		STREET 1:		100 PARK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELEPHANT TALK COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20020118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STARUNI CORP
		DATE OF NAME CHANGE:	20000202
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>