-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RoLDrVlgbyQKWoo/ZVEz5J+2Oc/nc4IuShQciqfu5khXK1feTBG379a2xhp4h2fk
 2OT3CQeTsqPbUlnnG/xHeA==

<SEC-DOCUMENT>0000950132-96-000222.txt : 19960416
<SEC-HEADER>0000950132-96-000222.hdr.sgml : 19960416
ACCESSION NUMBER:		0000950132-96-000222
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19960415
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19960415
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:		96547075

	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>000095013296000222-001-seq1-8-k.txt
<DESCRIPTION>FORM 8-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>000095013296000222-002-seq2-ex-99-1.txt
<DESCRIPTION>STATEMENT OF OPERATIONS/BALANCE SHEET
</DOCUMENT>
</SUBMISSION>