Mail Stop 3561
								June 29, 2005

Stephen Bowling
Chief Financial Officer
eOn Communications Corporation
4105 Royal Drive NW
Suite 100
Kennesaw, GA  30144

Re:	eOn Communications Corporation
	Form 10-Q for the quarter ended April 30, 2005
      Filed June 14, 2005
	File No. 0-26399

Dear Mr. Bowling:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Part I, Item 4.  Controls and Procedures, page 18
1. It is not clear whether, in making their conclusion, your
certifying officers considered all information described in the
definition of "disclosure controls and procedures" because you
chose
to pair the conclusion with only a portion of the definition in
Exchange Act Rule 13a-15(e).  As a result, please revise your
disclosure to clarify whether your certifying officers concluded
that
your disclosure controls and procedures were effective to ensure
that
information required to be disclosed in the reports that you file
or
submit under the Exchange Act is accumulated and communicated to
your
management, including your certifying officers, to allow timely
decisions regarding required disclosure.
Alternatively, revise your disclosure to simply state that the
disclosure and procedures were effective.

Exhibit 31

2. We note that paragraph 4(c) of your officers` certifications
discusses your "second fiscal quarter" rather than the quarter
covered by your April 30, 2005 Form 10-Q, as required by the form
in
Item 601(b)(31) of Regulation S-K.  Also, you refer to your
"annual"
report in the first paragraph in the certification.  Please amend
your Form 10-Q to provide Rule 13a-14(a) certifications that
conform
exactly to the form provided in Item 601(b)(31).  Please note that
you must amend your Form 10-Q in its entirety when you provide
your
new certifications.

*	*	*

       As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your amendment and responses to our
comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	You may contact Cheryl Grant, Staff Attorney, at (202) 551-
3359,
or me at (202) 551-3810, with any other questions.


      Sincerely,



      Michele Anderson
      Legal Branch Chief




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Stephen Bowling
eOn Communications Corporation
June 29, 2005
Page 2