-----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,
 SEMWuTUA1ufNiISSATQHChk5JesiBgHndqTEGICCx/0bSYsYW2J9CS2bskQt4VMs
 iHEXHT608Zhp6mp/wTgtHg==

<SEC-DOCUMENT>0000000000-08-006227.txt : 20080320
<SEC-HEADER>0000000000-08-006227.hdr.sgml : 20080320
<ACCEPTANCE-DATETIME>20080204131235
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-006227
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080204

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EON COMMUNICATIONS CORP
		CENTRAL INDEX KEY:			0001084752
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				621482178
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4105 ROYAL DRIVE NW
		STREET 2:		SUITE 100
		CITY:			KENNESAW
		STATE:			GA
		ZIP:			30144
		BUSINESS PHONE:		7704232200

	MAIL ADDRESS:	
		STREET 1:		4105 ROYAL DRIVE NW
		STREET 2:		SUITE 100
		CITY:			KENNESAW
		STATE:			GA
		ZIP:			30144

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORTELCO SYSTEMS INC
		DATE OF NAME CHANGE:	19990421
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-07-229675
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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