Company:  ELEPHANT TALK COMMUNICATI ... (ETAK)
Form Type:  S-3/A
Filing Date:  5/30/2012 
CIK:  0001084384 
Address:  9705 N. BROADWAY EXT.
STE 200, 2ND FLOOR 
City, State, Zip:  OKLAHOMA CITY, Oklahoma 73114 
Telephone:  31 20 6535916 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$1.00   		Change: 
-0.0301 (-2.92%)  
Trade Time: 
May 17   		Market Cap: 
$118.22M
Description of Business
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  FORM S-3/A
    CALCULATION OF REGISTRATION FEE
    EXPLANATORY NOTE
    Preliminary Prospectus Subject To Completion. dated ...
    TABLE OF CONTENTS
    ABOUT THIS PROSPECTUS
    CAUTIONARY NOTE ON FORWARD LOOKING STATEMENTS
    RISK FACTORS
    USE OF PROCEEDS
    Transfer Agent and Registrar
    PLAN OF DISTRIBUTION
    Sale Through Underwriters or Dealers
    LEGAL MATTERS
    EXPERTS
      INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
    WHERE YOU CAN FIND MORE INFORMATION
    PART II
      Item 14. Other Expenses of Issuance and Distribution.
      Item 15. Indemnification of Directors and Officers.
      Item 16. Exhibits.
      Item 17. Undertakings.
    SIGNATURES
  EXHIBIT 5.1
  EXHIBIT 23.1
    Consent of Independent Registered Public Accounting Firm
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