-----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,
 Q3PhG7aaE8dv9PM+cGvSd2UT7mcHNxNECV3/kwOSAqu0h6mXCJvBM73mmXds4Qkl
 g3i4L0BHx19dqkPF9PNDEw==

<SEC-DOCUMENT>0001179110-07-003102.txt : 20070207
<SEC-HEADER>0001179110-07-003102.hdr.sgml : 20070207
<ACCEPTANCE-DATETIME>20070207174504
ACCESSION NUMBER:		0001179110-07-003102
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070205
FILED AS OF DATE:		20070207
DATE AS OF CHANGE:		20070207

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vistula Communications Services, Inc.
		CENTRAL INDEX KEY:			0001288518
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				200734966
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		405 PARK AVENUE
		STREET 2:		SUITE 801
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 317-8900

	MAIL ADDRESS:	
		STREET 1:		405 PARK AVENUE
		STREET 2:		SUITE 801
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VISTULA COMMUNICATIONS SERVICES INC
		DATE OF NAME CHANGE:	20040423

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Taylor Jared
		CENTRAL INDEX KEY:			0001370981

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-50758
		FILM NUMBER:		07589258

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		781-356-1603

	MAIL ADDRESS:	
		STREET 1:		C/O VAUGHN & ASSOCIATES
		STREET 2:		639 GRANITE STREET
		CITY:			BRAINTREE
		STATE:			MA
		ZIP:			02184
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>FORM 4 -
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-02-05</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001288518</issuerCik>
        <issuerName>Vistula Communications Services, Inc.</issuerName>
        <issuerTradingSymbol>VSTL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001370981</rptOwnerCik>
            <rptOwnerName>Taylor Jared</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VISTULA COMMUNICATIONS SERVICES, INC</rptOwnerStreet1>
            <rptOwnerStreet2>405 PARK AVENUE, SUITE 801</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CFO, Secretary and Treasurer</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>.32</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-02-05</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-02-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">The option is immediately exercisable with respect to 12,500 of the total shares purchasable thereunder.  The option will vest and become exercisable with respect to the remaining shares in three equal installments of 12,500 shares beginning on the first anniversary of the date of grant and thereafter on each subsequent anniversary of the grant date until fully vested.</footnote>
        <footnote id="F2">Not applicable.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Amanda Kirouac, attorney-in-fact</signatureName>
        <signatureDate>2007-02-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----