| INCOMNET INC | Dec 31 |
| INDIANA BELL TELEPHONE CO INC | Dec 31 |
| Indian Hill Holdings Corp | Dec 31 |
| INFERTEK INC | Sep 30 |
| INFINEX VENTURES INC | Dec 31 |
| Infinicall CORP | Mar 31 |
| INFINITE NETWORKS CORP | |
| INFLOW INC | Dec 31 |
| INFOHIGHWAY COMMUNICATIONS CORP | |
| INFOINTERACTIVE INC | Dec 31 |
| INTEGRATED COMMUNICATION NETWORKS INC | Dec 31 |
| Inteliquent, Inc. | Dec 31 |
| INTERCALLNET INC | Dec 31 |
| INTERLINK GLOBAL CORP | Dec 31 |
| INTERMEDIA COMMUNICATIONS INC | Dec 31 |
| InterMetro Communications, Inc. | Dec 31 |
| InterMetro Communications, Inc. | Dec 31 |
| INTERNATIONAL TELECOMMUNICATIONS CO INC | |
| INTERNETCONNECT INC | Dec 31 |
| INTERNET GOLD GOLDEN LINES LTD | Dec 31 |
| INTRATEL GROUP LTD | Dec 31 |
| Inventergy Global, Inc. | Dec 31 |
| IOWA TELECOMMUNICATIONS SERVICES INC | Dec 31 |
| iTalk Inc. | Dec 31 |
| ITC DELTACOM INC | Dec 31 |
| IT Group Holdings Inc. | Dec 31 |
| ITXC CORP | Dec 31 |
| IVI COMMUNICATIONS INC | Mar 31 |
| IWL COMMUNICATIONS INC | Dec 31 |
| IXNET INC | |
| JATO COMMUNICATIONS CORP | Dec 31 |
| JAZZTEL PLC | Dec 31 |
| JITONG NETWORK COMMUNICATIONS CO LTD | |
| JORGENSEN MORTEN | Dec 31 |
| Juma Technology Corp. | Dec 31 |
| JUMA TECHNOLOGY LLC | Dec 31 |
| KENDALL SQUARE TELECONFERENCING INC | Dec 31 |
| KONINKLIJKE KPN N V | Dec 31 |
| KPNQWEST NV | Dec 31 |
| LDDS COMMUNICATIONS INC /TN/ | Dec 31 |
| LECSTAR CORP | Dec 31 |
| Level 3 Financing, Inc. | |
| Level 3 Parent, LLC | Dec 31 |
| LICT Corp | Dec 31 |
| Lightyear Network Solutions, Inc. | Dec 31 |
| LONG DISTANCE DIRECT HOLDINGS INC | Dec 31 |
| LONG DISTANCE DIRECT INC | Dec 31 |
| LONG DISTANCE INTERNATIONAL INC | |
| Lumos Networks Corp. | Dec 31 |
| MADISON RIVER CAPITAL LLC | Dec 31 |
| Madison River Communications Corp. | Dec 31 |
| Madison River Discovery Corp. | Dec 31 |
| MAGICJACK VOCALTEC LTD | Dec 31 |
| MAHANAGAR TELEPHONE NIGAM LTD | Mar 31 |
| MALONE LAWRENCE | Dec 31 |
| MANKATO CITIZENS TELEPHONE CO | Dec 31 |
| MASERGY COMMUNICATIONS INC | |
| MAXCOM TELECOMMUNICATIONS INC | |
| MAXXIS GROUP INC | Jun 30 |
| MCI COMMUNICATIONS CORP | Dec 31 |
| MCI INC | Dec 31 |
| McLeodUSA LLC | Dec 31 |
| MC LIQUIDATING CORP | Dec 31 |
| MEDITERRANEA NORTE SISTEMAS DE CABLE SA | |
| MEDITERRANEA SUR SISTEMAS DE CABLE SA | |
| MFS COMMUNICATIONS CO INC | Dec 31 |
| MICHIGAN BELL TELEPHONE CO | Dec 31 |
| MID PLAINS INC | Dec 31 |
| MINNICH THOMAS R | Dec 31 |
| Mobile Radio Dipsa | Dec 31 |
| MPOWER COMMUNICATIONS CORP | Dec 31 |
| MPOWER HOLDING CORP | Dec 31 |
| MULTIBAND CORP | Dec 31 |
| MUOIO SALVATORE | Dec 31 |
| MYRIENT INC | Aug 31 |
| NACT TELECOMMUNICATIONS INC | Sep 30 |
| NATIONAL TELEPHONE CO OF VENEZUELA | Dec 31 |
| NEON Communications Group, Inc. | Sep 30 |
| NEON COMMUNICATIONS INC | Dec 31 |
| NET2PHONE INC | Jul 31 |
| NETIA SA | Dec 31 |
| NETSOURCE COMMUNICATIONS INC | Dec 31 |
| NETTEL HOLDINGS INC | Dec 31 |
| NETWORK ACCESS SOLUTIONS CORP | Dec 31 |
| NETWORK LONG DISTANCE INC | Mar 31 |
| NETWORK PLUS CORP | Dec 31 |
| New Communications Holdings Inc. | Dec 31 |
| NewMarket Technology Inc | Dec 31 |
| New Telephone Company, Inc. | Jun 30 |
| NexHorizon Communications, Inc. | Dec 31 |
| NEXTLINK CAPITAL INC | |
| NEXTLINK COMMUNICATIONS INC /DE/ | Dec 31 |
| NIFCO NATHAN | Sep 30 |
| NORTEL INVESTMENTS INC | Dec 31 |
| NORTH AMERICAN DATACOM INC | Dec 31 |
| NORTHEAST DIGITAL NETWORKS INC | Mar 31 |
| NORTHEAST OPTIC NETWORK INC | Dec 31 |
| Northern New England Spinco Inc. | Dec 31 |
| NORTH PITTSBURGH SYSTEMS INC | Dec 31 |
| NTELOS HOLDINGS CORP. | Dec 31 |