Replies to post #880 on Elephant Talk Communications, Inc. (ETAK)

[MisterEC]

This is so old, I didn't think it applied to the current ETLKE. It is the last information available.

For Period Ended: December 31, 2005

PART III NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Elephant Talk Communications, Inc. (the "Company") is still awaiting its year-end audited financial statements from its independent auditors in order to prepare Form 10-KSB. The Company has been unable to receive this data in a timely manner without unreasonable effort and expense. For the foregoing reason, the Company requires additional time in order to prepare and file its annual report on Form 10-KSB for the year ended December 31, 2005.

The Company does not expect significant changes in its results from operations and earnings from the corresponding period ended December 31, 2004.