-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Bxhh9KL35K6nr1Ric1bt+1oJda9Faly2pYoGB4fV5yoCJSZgPGrDxQPjkope45R+
 6JCBCNNmD8/B0KCLzBeu/g==

<SEC-DOCUMENT>0001005477-08-006977.txt : 20081224
<SEC-HEADER>0001005477-08-006977.hdr.sgml : 20081224
<ACCEPTANCE-DATETIME>20081224151046
ACCESSION NUMBER:		0001005477-08-006977
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081215
FILED AS OF DATE:		20081224
DATE AS OF CHANGE:		20081224

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ATAREY HASHARON CHEVRA LEPITUACH VEHASHKAOT BENA 1991 LTD
		CENTRAL INDEX KEY:			0001144329

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28063
		FILM NUMBER:		081270336

	BUSINESS ADDRESS:	
		STREET 1:		GIBORE YISREAL 7 PO BOX 8468
		STREET 2:		NETANYA SOUTH 42504 ISRAEL

	MAIL ADDRESS:	
		STREET 1:		GIBORE YISREAL 7 PO BOX 8468
		STREET 2:		NETANYA SOUTH 42504 ISRAEL

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELTATHREE INC
		CENTRAL INDEX KEY:			0001086740
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				134006766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		75 BROAD ST
		STREET 2:		31ST FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		2125004850

	MAIL ADDRESS:	
		STREET 1:		75 BROAD ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELTATHREE COM INC
		DATE OF NAME CHANGE:	19990519
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>edgar123.xml
<DESCRIPTION>AMENDMENT TO FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2008-12-15</periodOfReport>

    <dateOfOriginalSubmission>2008-12-16</dateOfOriginalSubmission>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0001086740</issuerCik>
        <issuerName>DELTATHREE INC</issuerName>
        <issuerTradingSymbol>DDDC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001144329</rptOwnerCik>
            <rptOwnerName>ATAREY HASHARON CHEVRA LEPITUACH VEHASHKAOT BENA 1991 LTD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7 GIBOREI ISRAEL ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NETANYA</rptOwnerCity>
            <rptOwnerState>L3</rptOwnerState>
            <rptOwnerZipCode>42504</rptOwnerZipCode>
            <rptOwnerStateDescription>ISRAEL</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-12-15</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10347677</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>.03</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1580000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The payment of a purchase price of $.03 per share, for an aggregate sum of $310,430.31 (the &quot;Purchase Price&quot;), shall be contingent on the purchaser's receipt of profits in excess of the Purchase Price and pursuant to certain other conditions, as set forth in a Stock Purchase Agreement between Atarey Hasharon Chevra Lepituach Vehashkaot Benadlan 1991 Ltd and the purchaser of these shares.</footnote>
    </footnotes>

    <remarks>Atarey Hasharon Chevra Lepituach Vehashkaot Benadlan 1991 Ltd has sold a total of 10,347,677 shares of the common stock of Deltathree Inc. to a purchaser in a privately negotiated transaction. These shares of common stock were transferred to a non-U.S. person in reliance upon the exemption from securities registration under Regulation S of the U.S. Securities Act of 1933, as amended.</remarks>

    <ownerSignature>
        <signatureName>/s/ Benjamin Broder, Director</signatureName>
        <signatureDate>2008-12-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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