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<SEC-DOCUMENT>0000950133-04-001281.txt : 20040402
<SEC-HEADER>0000950133-04-001281.hdr.sgml : 20040402
<ACCEPTANCE-DATETIME>20040402130338
ACCESSION NUMBER:		0000950133-04-001281
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20040402

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BUYERS UNITED INC
		CENTRAL INDEX KEY:			0001087934
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				870528557
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-61369
		FILM NUMBER:		04712621

	BUSINESS ADDRESS:	
		STREET 1:		14870 PONY EXPRESS ROAD
		STREET 2:		NONE
		CITY:			BLUFFDALE
		STATE:			UT
		ZIP:			84065
		BUSINESS PHONE:		8013203300

	MAIL ADDRESS:	
		STREET 1:		14870 PONY EXPRESS ROAD
		STREET 2:		NONE
		CITY:			BLUFFDALE
		STATE:			UT
		ZIP:			84065

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BUYERSONLINECOM INC
		DATE OF NAME CHANGE:	20000823

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BUI INC
		DATE OF NAME CHANGE:	19990728

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCERIS COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		9775 BUSINESS PARK AVENUE
		STREET 2:		X
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92131
		BUSINESS PHONE:		8585475700

	MAIL ADDRESS:	
		STREET 1:		1001 BRINTON ROAD
		STREET 2:		X
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	I LINK INC
		DATE OF NAME CHANGE:	19971020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDCROSS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>w95824a1sc13dza.htm
<DESCRIPTION>SCHEDULE 13D/ AMENDMENT NO.1
<TEXT>
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<TITLE>sc13dza</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 11pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
WASHINGTON, D.C. 20549</B>



<P align="center" style="font-size: 11pt"><B>SCHEDULE 13D/A<BR>
(Amendment No.&nbsp;1)<BR>
Under the Securities Exchange Act of 1934</B>



<P align="center" style="font-size: 11pt"><B>Buyers United, Inc.</B><BR>
Name of Issuer



<P align="center" style="font-size: 11pt"><B>Common Stock, $0.0001 par value</B><BR>
Title of Class of Securities



<P align="center" style="font-size: 11pt"><B>124276106</B><BR>
CUSIP Number



<P align="center" style="font-size: 11pt"><B>Acceris Communications Inc.<BR>
(f/k/a I-Link Incorporated)</B><BR>
9775 Businesspark Avenue<BR>
San Diego, California 92131<BR>
(858)&nbsp;547-5700



<P align="center" style="font-size: 11pt">with copies to:<BR>
Ralph V. De Martino, Esquire<BR>
Dilworth Paxson LLP<BR>
1818 N Street, NW, Suite&nbsp;400<BR>
Washington, D.C. 20036<BR>
(202)&nbsp;452-0900<BR>
(Name, Address and Telephone Number of Person Authorized to Receive<BR>
Notices and Communications)



<P align="center" style="font-size: 11pt">March&nbsp;15, 2004<BR>
(Date of Event which Requires Filing of this Statement)



<P align="left" style="font-size: 10pt">If the filing person has previously filed a statement on Schedule&nbsp;13G to report
the acquisition which is the subject of this Schedule&nbsp;13D, and is filing this
schedule because of &#167;&#167; 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the
following box &#091;_&#093;.


<P align="left" style="font-size: 10pt">NOTE: Schedules filed in paper format shall include a signed original and five
copies of the schedule, including all exhibits. See Rule&nbsp;13d-7 for other
parties to whom copies are to be sent.


<P align="left" style="font-size: 10pt">*The remainder of this cover page shall be filled out for a reporting person&#146;s
initial filing on this form with respect to the subject class of securities,
and for any subsequent amendment containing information which would alter
disclosures provided in a prior cover page.


<P align="left" style="font-size: 10pt">The information required on the remainder of this cover page shall not be
deemed to be &#147;filed&#148; for the purpose of Section&nbsp;18 of the Securities Exchange
Act of 1934 (&#147;Act&#148;) or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the Act (however, see
the Notes).


</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="55%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>1.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">NAMES OF REPORTING PERSON<BR>
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)<BR>
&nbsp;<BR>
Acceris Communications Inc. (f/k/a I-Link Incorporated)</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>2.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (See Instructions)<BR>
&nbsp;<BR>
Not Applicable
</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD nowrap align="center" valign="top">(a)<FONT face="Wingdings">&#111;</FONT><BR>
(b)<FONT face="Wingdings">&#111;</FONT>
</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>3.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">SEC USE ONLY<BR>
&nbsp;<BR></TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>4.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">SOURCE OF FUNDS (See Instructions)<BR>
&nbsp;<BR>
</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD align="center" valign="top">SC, CO</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>5.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED<BR>
PURSUANT TO ITEMS 2(d) OR 2(e)</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" valign="top"><FONT face="Wingdings">&#111;</FONT>
</TD>
</TR>

<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>6.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">CITIZENSHIP OR PLACE OF ORGANIZATION<BR>
&nbsp;<BR>
State of Florida</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top" rowspan="7" align="center" colspan="3"><DIV style="margin-left:0px; text-indent:-0px">NUMBER OF<BR>
SHARES<BR>
BENEFICIALLY<BR>
OWNED BY<BR>
EACH REPORTING<BR>
PERSON WITH<BR>
</DIV></TD>
    <TD valign="top">&nbsp;</TD>
    <TD align="left" valign="top"><B>7.</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER
</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="center" valign="top">808,546</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD align="left" valign="top"><B>8.</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER
</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD nowrap align="center" valign="top">&#151;
</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD align="left" valign="top"><B>9.</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER
</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="center" valign="top">808,546</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>

<TR valign="bottom">
<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD align="left" valign="top"><B>10.</B>&nbsp;&nbsp;&nbsp;&nbsp;SHARED DISPOSITIVE POWER
</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD align="center" valign="top">&#151;</TD>
</TR>

<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>11.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">AGGREGATE AMOUNT
BENEFICIALLY OWNED BY EACH REPORTING PERSON<BR>&nbsp;
</TD>
    <TD valign="top">&nbsp;</TD>
    <TD align="center" valign="top">808,546</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>12.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11)&nbsp;EXCLUDES<BR>
CERTAIN SHARES (See Instructions)
</TD>
    <TD valign="top">&nbsp;</TD>
    <TD nowrap align="center" valign="top"><FONT face="Wingdings">&#111;</FONT>
</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>13.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11
</TD>
    <TD nowrap colspan="2" align="center" valign="top">6.22% of <BR>
Common Stock
</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>14.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" colspan="3">TYPE OF REPORTING PERSON (See Instructions)</TD>
    <TD valign="top">&nbsp;</TD>
    <TD align="center" valign="top">CO</TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="7" valign="top" align="left"><HR size="1" noshade>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">2
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="left" style="font-size: 10pt"><B>Introductory Statement</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The previous disclosures set forth in Schedule&nbsp;13D filed by Acceris
Communications Inc. (f/k/a I-Link Incorporated), a Florida corporation (the
&#147;Reporting Person&#148;), on May&nbsp;20, 2003 (the &#147;Original Filing&#148;) are amended by
this Amendment No.&nbsp;1 to the Original Filing (the Amended Filing&#148;). All
capitalized items are given meanings assigned to such items in the Original
Filing and documents filed therewith.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="91%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>ITEM 1.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Security and Issuer.</B></TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">No change from the Original Filing.</TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>ITEM 2.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Identity and Background.</B></TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">No change from the Original Filing.</TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>ITEM 3.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Source and Amount of Funds or Other Consideration.</B></TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">No change from the Original Filing.</TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>ITEM 4.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Purpose of Transaction.</B></TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Amended Filing is being filed to restate and update the Reporting
Person&#146;s beneficial ownership of securities of the Issuer. Item&nbsp;5 hereof
contains such restated and updated description. Except as set forth in this
Item&nbsp;4 of the Amended Filing, there have been no changes from the Original
Filing.


<P align="left" style="font-size: 10pt"><B>ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interest in Securities of the Issuer.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;and (b)&nbsp;The Reporting Person is the beneficial owner of 808,546 shares
of Common Stock, or 6.22% of a total number of the Common Stock shares issued
and outstanding as of March&nbsp;15, 2004, for the purposes of the definition of
&#147;beneficial ownership&#148; set forth in Rule&nbsp;13d-3 promulgated under the Exchange
Act, with respect to which shares the Reporting Person exercises sole voting
and disposition powers. The Reporting Person has no shared voting or shared
dispositive power over any securities of the Issuer except the shares of Common
Stock described herein.


<P align="center" style="font-size: 10pt">3
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;As of March&nbsp;9, 2004, the Reporting Person&#146;s beneficially owned
securities of the Issuer included: (i)&nbsp;205,000 shares of the Series&nbsp;B Stock
issued to the Reporting Person which number represents the number of shares of
the Series&nbsp;B Stock issuable pursuant to Section&nbsp;1.3 of the Asset Purchase
Agreement, and included all 75,000 &#147;earnout&#148; shares calculated as set forth in
Section&nbsp;1.5 of the Asset Purchase Agreement. (the &#147;earnout shares&#148; were paid to
the Reporting Person over the period of 14&nbsp;months commencing January&nbsp;1, 2003 at
the rate of approximately 5,357 shares per month since no BP Event occurred
during the 14-month period commencing January&nbsp;1, 2003 as assessed on a monthly
basis (the term &#147;BP Event&#148; refers to occurrence of certain events caused by or
involving Big Planet, Inc., the Reporting Person&#146;s wholesale customer, as such
events are defined under the Asset Purchase Agreement); thus, the Reporting
Person has &#147;earned&#148; the remaining 53,572
&#147;earnout&#148; shares, or 5,357 shares per
month, for 10&nbsp;months following May&nbsp;1, 2003), (ii)&nbsp;45,000 shares of the Series&nbsp;B
Stock issued to the Reporting Person pursuant to Section&nbsp;2 of a certain
Software License Agreement, dated December&nbsp;6, 2002 by and between the Issuer
and the Reporting Person (the &#147;Software License Agreement&#148;) in consideration of
the Reporting Person&#146;s granting a non-exclusive perpetual license to the Issuer
to make use of certain of the Reporting Person&#146;s non-patent intellectual
property, (iii)&nbsp;50,000 shares of the Series&nbsp;B Stock issued to the Reporting
Person pursuant to Section&nbsp;2 of the Software License Agreement in consideration
of the Reporting Person&#146;s granting a non-exclusive perpetual license to the
Issuer to make use of certain of the Reporting Person&#146;s patents and patent
rights for the purpose of providing enhanced telecommunications services to the
Issuer&#146;s customers, and (iv)&nbsp;58,546 shares of Common Stock representing the
total number of Common Stock shares paid to the Reporting Person as dividends
on Series&nbsp;B Stock as of December&nbsp;31, 2003. Thus, the total number of shares of
the Issuer beneficially owned by the Reporting Person as of March&nbsp;9, 2004
included 300,000 shares of Series&nbsp;B Stock and 58,546 shares of Common Stock.


<P align="center" style="font-size: 10pt">4
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The conversion rate for the Series&nbsp;B Stock is five (5)&nbsp;shares of the
Common Stock for each share of the Series&nbsp;B Stock. Thus, prior to the
conversion and sale of a certain number of shares of Common Stock in a private
placement of the Issuer&#146;s securities described below, the Reporting Person
beneficially held 1,558,546 shares of the Common Stock for the purposes of the
definition of &#147;beneficial ownership&#148; set forth in Rule&nbsp;13d-3 promulgated under
the Exchange Act.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On March&nbsp;15, 2004, the Issuer completed a private placement of its
securities to certain institutional and accredited investors, in which
placement the Issuer sold 3,782,000 shares of Common Stock, at $2.30 per share,
for a total of $8,698,000. In connection with this private placement, the
Reporting Person converted all of its Series&nbsp;B Stock into 1,500,000 shares of
Common Stock and sold 750,000 of such common shares to the investors in the
private placement, also at $2.30 per share. The Issuer had 100,000,000 Common
Stock shares authorized, of which 12,994,079 shares were issued and outstanding
as of March&nbsp;15, 2004. Subsequent to and as a result of the foregoing private
placement, the Reporting Person now beneficially holds 808,546 Common Stock
shares, or approximately 6.22% of the shares of Common Stock outstanding
following completion of the private placement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;Except as set forth above, there are no other persons with the right
to receive or the power to direct the receipt of the dividends from, or the
proceeds from the sale of, securities described herein.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;Not applicable.


<P align="left" style="font-size: 10pt"><B>ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Contracts, Arrangements, Understandings or Relationships With
Respect to Securities of the Issuer.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No change from the Original Filing.


<P align="left" style="font-size: 10pt"><B>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Material To Be Filed As Exhibits.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No change from the Original Filing.


<P align="center" style="font-size: 10pt">5
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 10pt"><B>Signature</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="20%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">Dated: March&nbsp;31, 2004</TD>
    <TD>&nbsp;</TD>
    <TD colspan="5" valign="top" align="left"><B>Acceris Communications Inc., a Florida corporation<BR>
(f/k/a Link Incorporated)</B></TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Stephen A. Weintraub</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Name: Stephen A. Weintraub
Title: Senior Vice President, Secretary</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>




<P align="center" style="font-size: 10pt">6
</DIV>


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