-----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,
 Rz2nvtB5Ew0Y8vTo1IjgVK9JPUOr0m8JbsfFIxU3zss0n3hqIOwUKYFa2B/fFxiG
 kqUKVYr5tdPQaHVGPCxZ0g==

<SEC-DOCUMENT>0000927550-96-000048.txt : 19960819
<SEC-HEADER>0000927550-96-000048.hdr.sgml : 19960819
ACCESSION NUMBER:		0000927550-96-000048
CONFORMED SUBMISSION TYPE:	10-C
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19960809
FILED AS OF DATE:		19960816
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-C
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14567
		FILM NUMBER:		96616760

	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>10-C
<SEQUENCE>1
<FILENAME>000092755096000048-001-seq1-10-c.txt
</DOCUMENT>
</SUBMISSION>