-----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,
 WkkXCyVrilojqu/02qMkeCmCOKHEZEiGP+a73SkBIf5aPWP5UqaFUfVTEc/jzYz9
 NeM0WoPTsJQlXmz9jVemfQ==

<SEC-DOCUMENT>0000927550-96-000052.txt : 19960921
<SEC-HEADER>0000927550-96-000052.hdr.sgml : 19960921
ACCESSION NUMBER:		0000927550-96-000052
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		19960919
EFFECTIVENESS DATE:		19960919
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:	333-12295
		FILM NUMBER:		96632135

	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>000092755096000052-001-seq1-s-8.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>000092755096000052-002-seq2-ex-5.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>000092755096000052-003-seq3-ex-23.txt
</DOCUMENT>
</SUBMISSION>