-----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,
 ADkdoQ+MRfyLtfhXW+TB5qYNk4fdrdU/uzBS/4qsqrGpIog1LcgXLub3VHboR+7M
 v6fdqirEmk9F4/1snrgEkA==

<SEC-DOCUMENT>0000901309-96-000024.txt : 19960513
<SEC-HEADER>0000901309-96-000024.hdr.sgml : 19960513
ACCESSION NUMBER:		0000901309-96-000024
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	19960331
FILED AS OF DATE:		19960510
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:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14567
		FILM NUMBER:		96559295

	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>10-Q
<SEQUENCE>1
<FILENAME>000090130996000024-001-seq1-10-q.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<FILENAME>000090130996000024-002-seq2-ex-27.txt
<DESCRIPTION>EXHIBIT 27.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>000090130996000024-003-seq3-ex-99.txt
<DESCRIPTION>EXHIBIT 99.1
</DOCUMENT>
</SUBMISSION>