| NTELOS INC | Dec 31 |
| NTL EUROPE INC | Dec 31 |
| Nuevo Financial Center, Inc. | Dec 31 |
| NUVOX INC /DE/ | Dec 31 |
| NWE CAPITAL CYPRUS LTD | Dec 31 |
| NW Tech Capital, Inc. | Jun 30 |
| NYNEX CABLECOMMS GROUP INC | Dec 31 |
| NYNEX CAPITAL FUNDING CO | Dec 31 |
| NYNEX CORP | Dec 31 |
| O2 PLC | |
| O2WIRELESS SOLUTIONS INC | Dec 31 |
| OCEN COMMUNICATIONS INC | Dec 31 |
| OHIO BELL TELEPHONE CO | Dec 31 |
| OI S.A. - In Judicial Reorganization | |
| OMNICANNA HEALTH SOLUTIONS, INC. | Dec 31 |
| ONEPOINT COMMUNICATIONS CORP /DE | Dec 31 |
| ONO FINANCE PLC | Dec 31 |
| OPEN JOINT STOCK CO LONG DISTANCE & INTERNAT COMM ROSTELECOM | Dec 31 |
| OTELCO INC. | Dec 31 |
| OTELCO TELECOMMUNICATIONS LLC | Dec 31 |
| OZ COMMUNICATIONS INC | |
| PACIFIC BELL | Dec 31 |
| PACIFIC GATEWAY EXCHANGE INC | Dec 31 |
| PACIFIC TELECOM INC | Dec 31 |
| PACIFIC TELESIS GROUP | Dec 31 |
| PAC-WEST TELECOMM INC | Dec 31 |
| PAETEC Corp. | Dec 31 |
| PAETEC Holding Corp. | Dec 31 |
| PAIVIS, CORP ./NV/ | Sep 30 |
| PATHNET INC | Dec 31 |
| PATHNET TELECOMMUNICATIONS INC | Dec 31 |
| PATHWAYS GROUP INC | Dec 31 |
| PAYLINE SYSTEMS INC | Jul 31 |
| PCCW LTD | Dec 31 |
| PC EPHONE INC | Dec 31 |
| PEAK ENTERTAINMENT HOLDINGS INC | Dec 31 |
| Peopleline Telecom Inc. | Dec 31 |
| PERVASIP CORP | Nov 30 |
| PHONE1GLOBALWIDE INC | Mar 31 |
| PICK COMMUNICATIONS CORP | Dec 31 |
| Plantation Corp. | Dec 31 |
| PLD ASSET LEASING LTD | Dec 31 |
| PLD CAPITAL LTD | Dec 31 |
| PLD TELEKOM INC | Dec 31 |
| POINTE COMMUNICATIONS CORP | Dec 31 |
| POLSKA TELEFONIA CYFROWA SP ZOO | Dec 31 |
| Powerstorm Holdings, Inc. | Dec 31 |
| PRIME COMPANIES INC | Dec 31 |
| Primo Connect, Inc. | Dec 31 |
| Primus Telecommunications IHC, Inc. | Dec 31 |
| Primus Telecommunications, Inc. | Dec 31 |
| PROSOMNUS HOLDINGS INC. | Jun 30 |
| PT 1COMMUNICATIONS INC | Mar 31 |
| PTC INTERNATIONAL FINANCE II S A | |
| PT Indosat Tbk | Dec 31 |
| P T PASIFIK SATELIT NUSANTARA | Dec 31 |
| Q COMM INTERNATIONAL INC | Dec 31 |
| QSC CORP | |
| QUENTRA NETWORKS INC | Mar 31 |
| Quinton Group, Inc. | Dec 31 |
| QWEST CAPITAL FUNDING INC | Dec 31 |
| QWEST COMMUNICATIONS INTERNATIONAL INC | Dec 31 |
| QWEST SERVICES CORP | Dec 31 |
| RAMPHAL SHRIDATH S SIR | Dec 31 |
| RAYNOR JOHN | Dec 31 |
| RCN CORP /DE/ | Dec 31 |
| REDtone Asia Inc | Apr 30 |
| REGION DE MURCIA DE CABLE SA | |
| Renaissance Acquisition Corp. | Dec 31 |
| ROCK HILL TELEPHONE CO | Dec 31 |
| Rogers Telecom Holdings Inc. | Dec 31 |
| ROSEVILLE TELEPHONE CO | Dec 31 |
| RSL COMMUNICATIONS LTD | Dec 31 |
| RSL COMMUNICATIONS PLC | Dec 31 |
| RUSSIAN WIRELESS TELEPHONE CO INC | Dec 31 |
| SALIENT 3 COMMUNICATIONS INC | Jan 3 |
| SANTANDER DE CABLE SA | |
| SA TELECOMMUNICATIONS INC /DE/ | Dec 31 |
| SBC COMMUNICATIONS CAPITAL CORP | Dec 31 |
| SCHMIDT CARL | Dec 31 |
| SCOTT J MICHAEL | Dec 31 |
| S C V TEL INVESTMENTS LP | Dec 31 |
| Sino Bioenergy Corp | Dec 31 |
| SKYWAY COMMUNICATIONS HOLDING CORP | Apr 30 |
| SLOVAK WIRELESS FINANCE CO BV | Dec 31 |
| SONG NETOWRKS NV | Dec 31 |
| SONG NETWORKS HOLDING AB | Dec 31 |
| SOUTHERN NEW ENGLAND TELECOMMUNICATIONS CORP | Dec 31 |
| SOUTHERN NEW ENGLAND TELEPHONE CO | Dec 31 |
| SOUTHWESTERN BELL TELEPHONE CO | Dec 31 |
| SPANTEL COMMUNICATIONS INC | Dec 31 |
| Spark New Zealand Ltd | Jun 30 |
| SPIRENT COMMUNICATIONS PLC | |
| SPOT MOBILE INTERNATIONAL LTD. | Oct 31 |
| SPRINT CAPITAL CORP | Dec 31 |
| SPRINT COMMUNICATIONS LLC | Mar 31 |
| SPRINT FLORIDA INC | Dec 31 |
| SPRINT LLC | Mar 31 |
| STANDARD MOBILE INC | Dec 31 |
| Starburst II, Inc. | Dec 31 |