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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950133-04-003269.txt : 20040817
<SEC-HEADER>0000950133-04-003269.hdr.sgml : 20040817
<ACCEPTANCE-DATETIME>20040817162152
ACCESSION NUMBER:		0000950133-04-003269
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040630
FILED AS OF DATE:		20040817
EFFECTIVENESS DATE:		20040817

FILER:

	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:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		04982235

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

	MAIL ADDRESS:	
		STREET 1:		1001 BRINTON ROAD
		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>NT 10-Q
<SEQUENCE>1
<FILENAME>w00154ntnt10vq.htm
<DESCRIPTION>FORM 12B-25
<TEXT>
<HTML>
<HEAD>
<TITLE>nt10vq</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<center>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="15%"></TD>
        <TD width="85%"></TD>
</TR>
<TR valign="top">
        <TD colspan="2"><font size="2"><hr size="1" noshade></font></TD>
</TR>
<TR valign="top">
        <TD valign="top"><font size="2">SEC 1344<br>(07-03)</font></TD>
        <TD valign="middle"><font size="2"><b>Persons who are to respond to the collection of information
contained in this form are not required to respond unless the form displays a currently valid
OMB control number.</b></font></TD>
</TR>
<TR valign="top">
        <TD colspan="2"><font size="2"><hr size="1" noshade></font></TD>
</TR>
</TABLE>
</center>

<P>
<TABLE align="right" width="160" border="1" cellspacing="0" cellpadding="1">
<TR><TD align="center"><FONT size="2">OMB APPROVAL</FONT></TD></TR>
<TR><TD><FONT size="2">OMB Number: 3235-0058</FONT></TD></TR>
<TR><TD><FONT size="2">Expires: March 31, 2006</FONT></TD></TR>
<TR><TD><FONT size="2">Estimated average burden<BR>
hours per response...2.50</FONT></TD></TR>
</TABLE>
<BR clear="all">
<p>&nbsp;
<TABLE align="right" width="160" border="1" cellspacing="0" cellpadding="2">
<TR><TD><FONT size="2">SEC FILE NUMBER<br>000-17973</FONT></TD></TR>
<TR><TD><FONT size="2">CUSIP NUMBER<br>00490A104</FONT></TD></TR>
</TABLE>
<BR clear="all">
<BR clear="all">


<P align="center"><font size="2"><B>UNITED STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B>
</font>

<P align="center"><FONT size="2"><B>FORM 12b-25</B></FONT>

<P align="center"><FONT size="2"><B>NOTIFICATION OF LATE FILING</B></FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%" align="center">
<TR valign="bottom">
        <TD width="14%">&nbsp;</TD>
        <TD width="12%">&nbsp;</TD>
        <TD width="12%">&nbsp;</TD>
        <TD width="12%">&nbsp;</TD>
        <TD width="56%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD nowrap><FONT size="2"><I>(Check One):</I></FONT></TD>
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;10-K</FONT></TD>
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;20-F</FONT></TD>
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;11-K</FONT></TD>
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp; Form&nbsp;10-Q</FONT></TD>
</TR>
<TR valign="bottom">
<TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;N-SAR</FONT></TD>
<TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;N-CSR</FONT></TD>
<TD></TD>
<TD></TD>
<TD></TD>
</TR>
</TABLE>
</CENTER>


<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="1" width="100%" align="center">
<TR valign="bottom">
        <TD><FONT size="2">&nbsp;</font></TD>
</TR>
<TR valign="bottom">
        <TD nowrap><FONT size="2">For Period Ended:<u>June 30, 2004</u></font></TD>

</TR>
<TR valign="bottom">
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-K</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;20-F</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;11-K</FONT></TD>
</TR>
<TR valign="bottom">
<TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-Q</font></TD>
</TR>
<TR valign="bottom">
<TD nowrap><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report
on Form&nbsp;N-SAR</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap><FONT size="2">For the Transition Period Ended: __________________________________________</font></TD>

</TR>
</TABLE>
</CENTER>

<BR clear="all">

<TABLE align="right" width="100%" border="1" cellspacing="0" cellpadding="2">
<TR><TD align="center"><FONT size="2"><I>Read
Instruction (on back page) Before Preparing Form.&nbsp;Please Print or
Type.</I>
</FONT></TD></TR>
<TR><TD align="center"><FONT size="2"><B>Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.</B>
</FONT></TD></TR>
</TABLE>
<BR clear="all">
<BR clear="all">

<P><FONT size="2">If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:</FONT>
<P><FONT size="2"><hr size="1" noshade>
</FONT>

<BR clear="all">

<P align="left"><FONT size="2"><B>PART I &#151; REGISTRANT INFORMATION</B></FONT>

<p><FONT size="2"><b>ACCERIS COMMUNICATIONS INC.</b><hr size="1" noshade>Full Name of Registrant</font>
<p><FONT size="2"><hr size="1" noshade>Former Name if Applicable</font>
<p><FONT size="2"><B>9775 BUSINESSPARK AVENUE</B><hr size="1" noshade>Address of Principal Executive
Office<i> (Street and Number)</i></font>
<p><FONT size="2"><B>SAN DIEGO, CALIFORNIA 92131</B><hr size="1" noshade>City, State and Zip Code</font>



<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="left"><FONT size="2"><B>PART II &#151; RULES 12b-25(b)&nbsp;AND (c)</B></FONT>

<P><FONT size="2">If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule&nbsp;12b-25(b), the
following should be completed. (Check box if appropriate)</FONT>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="3%">&nbsp;</TD>
        <TD width="1%" align="left"><FONT size="2">(a)</font></TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%"><FONT size="2">The reason described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense</font></TD>
</TR>
<TR valign="top">
        <TD valign="middle" width="3%">X</TD>
        <TD width="1%" align="left"><FONT size="2">(b)</font></TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%"><FONT size="2">The subject annual report, semi-annual report, transition report on
Form&nbsp;10-K, Form 20-F, Form 11-K, Form&nbsp;N-SAR or Form N-CSR, or portion thereof, will
be filed on or before the fifteenth calendar day following the prescribed
due date; or the subject quarterly report or transition report on Form
10-Q, or portion thereof, will be filed on or before the fifth
calendar day following the prescribed due date; and</font></TD>
</TR>
<TR valign="top">
        <TD width="3%">&nbsp;</TD>
        <TD width="1%" align="left"><FONT size="2">(c)</font></TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%"><FONT size="2">The accountant&#146;s statement or other exhibit required by Rule&nbsp;12b-25(c)
has been attached if applicable.</font></TD>
</TR>
</TABLE>

<P align="left"><FONT size="2"><B>PART III &#151; NARRATIVE</B></font>

<P><FONT size="2">State below in reasonable detail why Forms&nbsp;10-K, 11-K, 10-Q,
N-SAR, or the transition report or portion thereof, could not be
filed within the prescribed time period. </font>

<P><FONT size="2">The Registrant&#146;s Quarterly Report on Form 10-Q
for the fiscal quarter ended June 30, 2004 (the &#147;Quarterly
Report&#148;) cannot be filed
within the prescribed time period. The filing delay is due to the
Registrant&#146;s requiring
additional time to review the proper accounting treatment of certain accounting matters in its previous
public filings. Presently, the Registrant is not able to assess the effect of the change in the accounting treatment of such matters, if any required,
on its results of operations. The Registrant is not able to file the
Quarterly Report within the prescribed filing period without unreasonable expenses. The Registrant and its
independent accountants are working to complete the review as expeditiously as possible. The Registrant believes that the Quarterly Report that is
subject hereof will be filed within the time allowed by the extension.
</font>

<P align="left"><FONT size="2"><B>PART IV &#151; OTHER INFORMATION</B>
</font>

<P><FONT size="2">(1)&nbsp;Name and telephone number of person to contact in regard to this
notification
</font>

<P>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%" align="center">
<TR valign="bottom">
        <TD width="25%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="25%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="25%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="left" valign="top"><FONT size="2"><b>GARY M. CLIFFORD</B></FONT></TD>
        <TD></TD>
        <TD align="center" valign="top"><FONT size="2"><b>416</b></FONT></TD>
        <TD></TD>
        <TD align="right" valign="top"><FONT size="2"><b>866-8170</b></FONT></TD>
</TR>
<TR valign="bottom">
        <TD colspan=5 align="left" valign="top"><FONT size="2"><hr size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="left" valign="top"><FONT size="2">(Name)</FONT></TD>
        <TD></TD>
        <TD align="center" valign="top"><FONT size="2">(Area Code)</FONT></TD>
        <TD></TD>
        <TD align="right" valign="top"><FONT size="2">(Telephone Number)</FONT></TD>
</TR>

</TABLE>
</CENTER>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="1%" align="left"><FONT size="2">(2)</font></TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%"><FONT size="2">Have all other periodic reports required
under Section&nbsp;13 or 15(d) of
the Securities Exchange Act of 1934 or Section&nbsp;30 of the Investment Company Act
of 1940 during the preceding 12&nbsp;months (or for such shorter) period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s).</font></TD>
</TR>
</TABLE>




<P align="right"><FONT size="2"><FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp; Yes<br> <FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp; No
</FONT>

<P><hr size="1" noshade>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="1%" align="left"><FONT size="2">(3)</font></TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%"><FONT size="2">Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?</font></TD>
</TR>
</TABLE>

<P align="right"><FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Yes <FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp; No
</FONT>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
        <TD width="1%" align="left"><FONT size="2">&nbsp;</font></TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%"><FONT size="2">If so,&nbsp;attach an explanation of the anticipated change, both narratively
and quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.</font></TD>
</TR>
</TABLE>

<P>
<hr size="1" noshade>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<TABLE cellspacing="0" border="0" cellpadding="0" width="100%" align="center">
<TR valign="bottom">
        <TD width="100%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2"></FONT></TD>
</TR>
<TR valign="bottom">

<TD colspan=5 align="center" valign="top"><FONT size="2"><B>ACCERIS COMMUNICATIONS INC.</B><hr align="center" size="1" noshade width="75%"></FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">(Name of Registrant as Specified in Charter)</FONT></TD>
</TR>

</TABLE>



<P><FONT size="2">has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
</FONT>

<p>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="1%"></TD>
        <TD width="25%"></TD>
        <TD width="3%"></TD>
        <TD width="25%"></TD>
</TR>
<TR>
        <TD align="left"><FONT size="2">Date</FONT></TD>
        <TD align="left"><FONT size="2">&nbsp;<B>AUGUST 17, 2004</B></font></TD>
        <TD align="right"><FONT size="2">By</FONT></TD>
        <TD align="left"><FONT size="2">&nbsp;<B>GARY M. CLIFFORD, CHIEF FINANCIAL OFFICER</B></font></TD>
</TR>

<TR>
        <TD></TD>
        <TD> <hr size="1" noshade></TD>
        <TD></TD>
        <TD><hr size="1" noshade></TD>
</TR>

</table>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="97%"></TD>
</TR>
<TR valign="top">
        <TD><FONT size="2">INSTRUCTION: The form may be signed by an executive officer of the
registrant or by any other duly authorized representative. The name and
title of the person signing the form shall be typed or printed beneath the
signature. If the statement is signed on behalf of the registrant by an
authorized representative (other than an executive officer), evidence of
the representative&#146;s authority to sign on behalf of the registrant shall be
filed with the form.</font></TD>
</TR>
</TABLE>
<P align="center"><FONT size="2"><b>ATTENTION</b></font>

<BR clear="all">
<TABLE align="right" width="100%" border="1" cellspacing="0" cellpadding="3">
<TR><TD><FONT size="2"><B>Intentional misstatements or
omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).</B></FONT></TD></TR>
</TABLE>
<BR clear="all">

<P align="center"><FONT size="2"><B>General Instructions</B></font>

<P><FONT size="2">1.&nbsp;This form is required by Rule&nbsp;12b-25
(17 CFR 240.12b-25) of the General Rules and Regulations under the Securities Exchange Act of 1934.
</font>

<P><FONT size="2">2.&nbsp;One signed original and four conformed copies of this form and
amendments thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C. 20549, in accordance with Rule&nbsp;0-3 of the General
Rules and Regulations under the Act. The information contained in or filed with
the form will be made a matter of public record in the Commission files.
</font>

<P><FONT size="2">3.&nbsp;A manually signed copy of the form and amendments thereto shall be filed
with each national securities exchange on which any class of securities of the
registrant is registered.
</font>

<P><FONT size="2">4.&nbsp;Amendments to the notifications must also be filed on Form&nbsp;12b-25 but
need not restate information that has been correctly furnished. The form shall
be clearly identified as an amended notification.
</font>


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