-----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,
 SeTCen4o5RPXymzHDpfsIwCgeH4P6Vi2Rlhvk7Fyd6M6yq7cGZdhP39Fn2GG2h0b
 3xDMqdvxMXKIFppwq4oKew==

<SEC-DOCUMENT>0000000000-06-041283.txt : 20061130
<SEC-HEADER>0000000000-06-041283.hdr.sgml : 20061130
<ACCEPTANCE-DATETIME>20060825142545
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-041283
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060825

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IBASIS INC
		CENTRAL INDEX KEY:			0001091756
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				043332534
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		20 SECOND AVE
		CITY:			BURLINGTON
		STATE:			MA
		ZIP:			01803
		BUSINESS PHONE:		7815057500

	MAIL ADDRESS:	
		STREET 1:		20 SECOND AVE
		CITY:			BURLINGTON
		STATE:			MA
		ZIP:			01803
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-06-017397
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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