-----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, NzqSKCb3nxY62OsYxRQ46sLfW4L9SjSGAGCAweg74M7Vb/C4DDxGGbceIrLzc2Yy NkQmWyqFwcvrGcPePvieZw== 0001144204-06-011327.txt : 20061106 0001144204-06-011327.hdr.sgml : 20061106 20060323115058 ACCESSION NUMBER: 0001144204-06-011327 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATSI COMMUNICATIONS INC/DE CENTRAL INDEX KEY: 0001014052 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 742849995 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8600 WURZBACH STREET 2: SUITE 700 WEST CITY: SAN ANTONIO STATE: TX ZIP: 78240 BUSINESS PHONE: 210-614-7240 MAIL ADDRESS: STREET 1: 8600 WURZBACH STREET 2: SUITE 700 WEST CITY: SAN ANTONIO STATE: TX ZIP: 78240 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN TELESOURCE INTERNATIONAL INC DATE OF NAME CHANGE: 19960511 CORRESP 1 filename1.htm Unassociated Document









March 23, 2006

United States Securities and Exchange Commission
Attn: Bob Carroll
Staff Accountant
450 Fifth Street, N.W.
Mail Stop 0407
Washington, D.C. 20549

Re:
ATSI Communications, Inc.
Request an extension to reply to SEC comments dated January 31, 2006
File No. 1-15687


Dear Mr. Carroll:

As per our conversation, we are currently drafting our responses to the SEC comment letter dated January 31, 2006. We estimate to have our completed responses within the next few weeks; therefore we request an additional extension of 10 business days to complete our process.

  We appreciate your understanding on this matter. If you have any questions or comments I can be reached at (210) 614-7240, Ext: 1062.


Very truly yours,




/s/ Antonio Estrada
ATSI Communications, Inc.
Corporate Controller
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