-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IOpmL4AwIurLu/PSWWl53ntuGICnzSVhxDKZLYAESDxBlXNhmQbknc3fYf32we/P
 AhaEjAfVvxCqOW0YLmypxg==

<SEC-DOCUMENT>0000927550-95-000045.txt : 19951030
<SEC-HEADER>0000927550-95-000045.hdr.sgml : 19951030
ACCESSION NUMBER:		0000927550-95-000045
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19950814
ITEM INFORMATION:		Acquisition or disposition of assets
FILED AS OF DATE:		19951027
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACC CORP
		CENTRAL INDEX KEY:			0000783233
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				161175232
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14567
		FILM NUMBER:		95584907

	BUSINESS ADDRESS:	
		STREET 1:		400 W AVE
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14611
		BUSINESS PHONE:		7169873000

	MAIL ADDRESS:	
		STREET 1:		400 WEST AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			14611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AC TELECONNECT CORP
		DATE OF NAME CHANGE:	19870129
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>000092755095000045-001-seq1-8-k.txt
<DESCRIPTION>FORM 8-K REPORT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2
<SEQUENCE>2
<FILENAME>000092755095000045-002-seq2-ex-2.txt
<DESCRIPTION>EXHIBIT 2-1
</DOCUMENT>
</SUBMISSION>