SEC Company Response from NET2PHONE INC (CIK 0001086472) — Dec 27, 2005

NET2PHONE INC (CIK 0001086472)
Date: Dec. 27, 2005 · CIK: 0001086472 · Accession: 0001125282-05-006740

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AI Filing Summary & Sentiment

Date

December 27, 2005

Author

/S/ ANDREW NAGEL

Form

CORRESP

Company

NET2PHONE INC (CIK 0001086472)

Letter

Via EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Attention: Mr. Michael Pressman Division of Corporate Finance

Re: Net2Phone, Inc. Schedule 14D-9 filed November 25, 2005, as amended on December 19, 2005 File No. 5-56655

Dear Mr. Pressman:

Net2Phone, Inc. (the “Company”) is hereby providing to the Securities and Exchange Commission as Annex A to this letter a copy of Amendment No. 1 to the Schedule 14D-9, filed by the Company on December 19, 2005. Per your request, the attached copy of Amendment No. 1 to the Schedule 14D-9 has been marked to show changes from the Schedule 14D-9 as filed on November 25, 2005.

Should you have any questions relating to any of the foregoing, please feel free to contact me at 212-446-4973 or my partner, Stephen Fraidin, at 212-446-4840.

Sincerely,
/S/ ANDREW NAGEL
Andrew Nagel

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CORRESP
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filename1.htm

Prepared and filed by St Ives Financial

[Kirkland & Ellis LLP Letterhead]

December 27, 2005

Via EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Attention:
Mr. Michael Pressman
Division of Corporate Finance

Re:
Net2Phone, Inc.
Schedule 14D-9 filed November 25, 2005,
as amended on December 19, 2005
File No. 5-56655

Dear Mr. Pressman:

     Net2Phone, Inc. (the “Company”) is hereby providing to the Securities and Exchange Commission as Annex A to this letter a copy of Amendment No. 1 to the Schedule 14D-9, filed by the Company on December 19, 2005.  Per your request, the attached copy of Amendment No. 1 to the Schedule 14D-9 has been marked to show changes from the Schedule 14D-9 as filed on November 25, 2005.

     Should you have any questions relating to any of the foregoing, please feel free to contact me at 212-446-4973 or my partner, Stephen Fraidin, at 212-446-4840.

Sincerely,

/S/ ANDREW NAGEL
Andrew Nagel

cc:

 James R. Mellor
   Chairman, Independent Committee of the Board of Directors
   Net2Phone, Inc.

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