<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001314873</cik>
        <entityName>Oxford County Telephone &amp; Telegraph Co</entityName>
        <issuerAddress>
            <street1>491 LISBON ST</street1>
            <city>LEWISTON</city>
            <stateOrCountry>ME</stateOrCountry>
            <stateOrCountryDescription>MAINE</stateOrCountryDescription>
            <zipCode>04240</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>207-333-3454</issuerPhoneNumber>
        <jurisdictionOfInc>MAINE</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>Oxford County Telephone &amp; Telegrapha Co</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Craig</firstName>
                <lastName>Gunderson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Harder</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brian</firstName>
                <lastName>Paul</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Tompkins</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Paul</firstName>
                <lastName>Violette</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <lastName>Schotte</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <lastName>Huntley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <lastName>Delamater</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>491 Lisbon Street</street1>
                <city>Lewiston</city>
                <stateOrCountry>ME</stateOrCountry>
                <stateOrCountryDescription>MAINE</stateOrCountryDescription>
                <zipCode>04240</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Telecommunications</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>46</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2011-09-20</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse>Proceeds from offering used to purchase preferred shares of another corporation with which issuer will have a strategic business relationship.</clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>50000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Brown Brothers Harriman</recipientName>
                <recipientCRDNumber>104487</recipientCRDNumber>
                <associatedBDName>Robert Paige</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>140 Broadway</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10005</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>5000000</totalOfferingAmount>
            <totalAmountSold>1800000</totalAmountSold>
            <totalRemaining>3200000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>3</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>No commissions have yet been paid, but they may be as the offering proceeds, depending who the buyers are.</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Oxford County Telephone &amp; Telegraph Co</issuerName>
                <signatureName>Michael J. Harder</signatureName>
                <nameOfSigner>Michael J. Harder</nameOfSigner>
                <signatureTitle>CFO &amp; Treasurer</signatureTitle>
                <signatureDate>2011-09-30</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
