-----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, JL9Gt32vDG1H1c69D69ApSmDhEY2B4tQpboaniFc3Ez4Z/q/2mw1EWr1ap+K0aV8 lY0QMXp1CpRK8Ad8n1TK7w== 0001108017-06-000121.txt : 20060920 0001108017-06-000121.hdr.sgml : 20060920 20060208175356 ACCESSION NUMBER: 0001108017-06-000121 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XFONE INC CENTRAL INDEX KEY: 0001126216 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATION SERVICES, NEC [4899] IRS NUMBER: 113618510 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 960 HIGH ROAD CITY: LONDON UNITED KINGDOM STATE: X0 ZIP: N12 9RY BUSINESS PHONE: 442084469494 MAIL ADDRESS: STREET 1: 960 HIGH ROAD CITY: UNITED KINDGDOM STATE: X0 ZIP: N12 9RY CORRESP 1 filename1.htm Corresp
February 8, 2006

United States
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Pradip Bhaumik, Esq.

Re: Xfone, Inc.
Preliminary Proxy Statement
File No.: 1-32521
 
Dear Mr. Bhaumik:

As discussed on our call of February 7, we are submitting our proposed responses to your remaining two comments on our Preliminary Proxy. As per our discussion once you are satisfied with our responses we will immediately file the Definitive Proxy Statement. The changes are clearly marked to help your review.

1.  
We have added disclosure to assist the Company’s shareholders in understanding how the negotiations progressed for both mergers being considered. See the disclosure on pages 30 and 31 (which is attached hereto).

2.  
We have added disclosure discussing how a change in the initial conversion price of the Laurus note would adversely affect the interest of the Company’s unaffiliated common shareholders. See the disclosure on page 35 (which is attached hereto).

Please let me know as soon as possible if your comments have been properly addressed. Thank you for your cooperation.

 
     
 
Sincerely,
 
 		  
 		  
 
By:   /s/  Arthur S. Marcus
 
 
Arthur S. Marcus, Esq.
 
cc: Mr. Alon Reisser
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