-----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,
 LtHoeQ9N+0NIq/gLVAx2RcpX22PLO8uZI+Xj1eZ200mmqDodWWg90LK5kKwVjeE+
 gHDvo7cIHrnCQVN53UGQHw==

<SEC-DOCUMENT>0000950130-96-001441.txt : 19960501
<SEC-HEADER>0000950130-96-001441.hdr.sgml : 19960501
ACCESSION NUMBER:		0000950130-96-001441
CONFORMED SUBMISSION TYPE:	S-3/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		19960430
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:		S-3/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-01157
		FILM NUMBER:		96553810

	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>S-3/A
<SEQUENCE>1
<FILENAME>000095013096001441-001-seq1-s-3-a.txt
<DESCRIPTION>AMENDMENT NO. 3 TO FORM S-3
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>2
<FILENAME>000095013096001441-002-seq2-ex-23-2.txt
<DESCRIPTION>CONSENT OF ARTHUR ANDERSEN LLP
</DOCUMENT>
</SUBMISSION>