-----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, NLZoQssgj5zbi8l8NLuNnBGO9ZG2npTHheLpSOx7sJ6XF2Oat+E11OFIApj/wVH5 7vt6SbClOCiVaokXEBjYEg== 0000000000-05-038175.txt : 20060629 0000000000-05-038175.hdr.sgml : 20060629 20050726092450 ACCESSION NUMBER: 0000000000-05-038175 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050726 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: EON COMMUNICATIONS CORP CENTRAL INDEX KEY: 0001084752 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 621482178 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4105 ROYAL DRIVE NW STREET 2: SUITE 100 CITY: KENNESAW STATE: GA ZIP: 30144 BUSINESS PHONE: 7704232200 MAIL ADDRESS: STREET 1: 4105 ROYAL DRIVE NW STREET 2: SUITE 100 CITY: KENNESAW STATE: GA ZIP: 30144 FORMER COMPANY: FORMER CONFORMED NAME: CORTELCO SYSTEMS INC DATE OF NAME CHANGE: 19990421 PUBLIC REFERENCE ACCESSION NUMBER: 0001145443-04-001650 LETTER 1 filename1.txt Mail Stop 0407 July 25, 2005 Via U.S. Mail Mr. Stephen Bowling Chief Financial Officer Eon Communications Corporation 4105 Royal Drive NW Suite 100 Kennesaw, GA 30144 RE: Eon Communications Corporation Form 10-K for the fiscal year ended July 31, 2004 Filed March 17, 2005 File No. 0-26399 Dear Mr. Bowling: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, /s/ Larry Spirgel Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -----END PRIVACY-ENHANCED MESSAGE-----