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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 PT1wD2haYxvaDdMvYKM7KOlsGALPyeY4u22d0w0NjPfxk0ykFkZJk2YcGTi98ogP
 hRGVkxC9CIlKOolk877fig==

<SEC-DOCUMENT>9999999995-08-002688.txt : 20080903
<SEC-HEADER>9999999995-08-002688.hdr.sgml : 20080903
<ACCEPTANCE-DATETIME>20080903001532
ACCESSION NUMBER:		9999999995-08-002688
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080902
DATE AS OF CHANGE:		20080903
EFFECTIVENESS DATE:		20080902

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-150305
		FILM NUMBER:		081052609

	BUSINESS ADDRESS:	
		STREET 1:		5307 W LOOP 289
		CITY:			LUBBOCK
		STATE:			TX
		ZIP:			79414
		BUSINESS PHONE:		8067715212

	MAIL ADDRESS:	
		STREET 1:		5307 W LOOP 289
		CITY:			LUBBOCK
		STATE:			TX
		ZIP:			79414
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-09-02</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:30:00</finalEffectivenessDispTime>
        <form>S-1</form>
        <filer>
            <cik>0001126216</cik>
            <entityName>XFONE INC</entityName>
            <fileNumber>333-150305</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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