-----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,
 R7DJT7j6WV1K8nybmp7W3hMrm03ryfxnez7m0zrUzAwBBhPfEIKTpyJxHKPIIm/C
 Ag5hmjWZqcjHpVqxxP1xBA==

<SEC-DOCUMENT>0000901309-97-000091.txt : 19971211
<SEC-HEADER>0000901309-97-000091.hdr.sgml : 19971211
ACCESSION NUMBER:		0000901309-97-000091
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	19971126
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		19971210
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:		
		SEC FILE NUMBER:	000-14567
		FILM NUMBER:		97735701

	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>8-K
<SEQUENCE>1
<FILENAME>000090130997000091-001-seq1-8-k.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>000090130997000091-002-seq2-ex-99.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>000090130997000091-003-seq3-ex-99-2.txt
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>000090130997000091-004-seq4-ex-99-3.txt
</DOCUMENT>
</SUBMISSION>