<SEC-DOCUMENT>0001144204-14-026784-index.html : 20140612
<SEC-HEADER>0001144204-14-026784.hdr.sgml : 20140612
<ACCEPTANCE-DATETIME>20140501145449
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-14-026784
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140501

FILER:

	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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		900 E. HAMILTON AVENUE #180
		CITY:			CAMPBELL
		STATE:			CA
		ZIP:			95008
		BUSINESS PHONE:		408-389-3510

	MAIL ADDRESS:	
		STREET 1:		900 E. HAMILTON AVENUE #180
		CITY:			CAMPBELL
		STATE:			CA
		ZIP:			95008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EON COMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19991123

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORTELCO SYSTEMS INC
		DATE OF NAME CHANGE:	19990421
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>