-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DTbVpYJv2Zc6BuJBkvJE9DABx6I/cQ1E3VFeG3aPxOKsGEo2Qlv4yGZ/KPIwwmh8
 b422ACna9YZvseB3uitYhg==

<SEC-DOCUMENT>0001144204-10-020090.txt : 20100414
<SEC-HEADER>0001144204-10-020090.hdr.sgml : 20100414
<ACCEPTANCE-DATETIME>20100414160840
ACCESSION NUMBER:		0001144204-10-020090
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100413
FILED AS OF DATE:		20100414
DATE AS OF CHANGE:		20100414

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ziv-Tal Abraham
		CENTRAL INDEX KEY:			0001452360

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28063
		FILM NUMBER:		10749563

	MAIL ADDRESS:	
		STREET 1:		4 HANURIT ST.
		CITY:			RISHPON
		STATE:			L3
		ZIP:			49615

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:		419 LAFAYETTE STREET
		STREET 2:		2ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
		BUSINESS PHONE:		2125004850

	MAIL ADDRESS:	
		STREET 1:		419 LAFAYETTE STREET
		STREET 2:		2ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELTATHREE COM INC
		DATE OF NAME CHANGE:	19990519
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form430736_041410160822-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-04-13</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001452360</rptOwnerCik>
            <rptOwnerName>Ziv-Tal Abraham</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>4 HANURIT ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>RISHPON</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>L3 49615</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-04-13</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.22</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10250093</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Abraham Ziv-Tal</signatureName>
        <signatureDate>2010-04-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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