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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000927550-96-000039.txt : 19960627
<SEC-HEADER>0000927550-96-000039.hdr.sgml : 19960627
ACCESSION NUMBER:		0000927550-96-000039
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		19960626
EFFECTIVENESS DATE:		19960715
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-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-06831
		FILM NUMBER:		96585705

	BUSINESS ADDRESS:	
		STREET 1:		400 WEST AVENUE
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14611
		BUSINESS PHONE:		7169873000

	MAIL ADDRESS:	
		STREET 1:		400 WEST AVENUE
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AC TELECONNECT CORP
		DATE OF NAME CHANGE:	19870129
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>000092755096000039-001-seq1-s-8.txt
<DESCRIPTION>S-8 EMPLOYEE LONG TERM INCENTIVE PLAN
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>2
<FILENAME>000092755096000039-002-seq2-ex-4.txt
<DESCRIPTION>ACC CORP EMPLOYEE LONG TERM INCENTIVE PLAN
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>000092755096000039-003-seq3-ex-5.txt
<DESCRIPTION>ACC CORP LTIP OPINION
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>000092755096000039-004-seq4-ex-23.txt
<DESCRIPTION>LTIPLAN CONSENT
</DOCUMENT>
</SUBMISSION>