b-25feb282007.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

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  UNITED STATES     
  SECURITIES AND EXCHANGE     
¨ Form 10-K   COMMISSION     
¨ Form 20-F    Washington, D.C. 20549     
¨ Form 11-K           
x Form 10-Q    FORM 12b-25    SEC File Number: 0-4465 
¨ Form N-SAR          CUSIP Number: 384739 10 9 
¨ Form N-CSR    NOTIFICATION OF LATE FILING     
 
             For Period Ended: February 28, 2007    
             ¨     Transition Report on Form 10-K     
             ¨     Transition Report on Form 20-F     
             ¨     Transition Report on Form 11-K     
             ¨     Transition Report on Form 10-Q     
             ¨     Transition Report on Form N-SAR     
             ¨     Transition Report on Form N-CSR     
 
             For the Transition Period Ended:                                                                  
 
Nothing in this form shall be construed to imply that the Commission has verified any information 
contained herein.
 
If the notification relates to a portion of the filing checked above, identify the Item(s) to which the 
notification relates:                  
 
 
PART I - REGISTRANT INFORMATION
 
eLEC Communications Corp.
 
Full name of registrant
 
 
Former name if applicable


75 South Broadway, Suite 302
_________________________________________________________________
Address of principal executive office (Street and number)
 
White Plains, New York 10601
 _________________________________________________________________
City, state and zip code
 
 
PART II - RULES 12b-25(b) and (c)
 
If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief 
pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate.) 
 
 
 
 x   (a)    The reasons described in reasonable detail in Part III of this form could not be eliminated without 
        unreasonable effort or expense; 
    (b)    The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 
        11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth 
        calendar day following the prescribed due date; or the subject quarterly report or transition report on 
        Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the 
        prescribed due date; and 
    (c)    The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if 
        applicable. 
 
 
 
PART III – NARRATIVE
 
State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition 
report or portion thereof, could not be filed within the prescribed time period. 
 
Certain financial and other information that is required from third parties to complete the Quarterly Report 
on Form 10-Q could not be provided within the prescribed time period without unreasonable effort or 
expense. 
 
 
 
As a result of the foregoing, our Annual Report on Form 10-Q for the quarterly period ended February 28, 
2007 will be filed on or before April 23, 2007, which is within the extension period provided under Rule 
12b-25.     
 
 
 
PART IV - OTHER INFORMATION
 
(1)    Name and telephone number of person to contact in regard to this notification: 
 
 
Eric M. Hellige (212) 421-4100 
 
 
(2)    Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 


         1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such 
         shorter period that the registrant was required to file such report(s) been filed? If the answer is no, 
         identify report(s).  xYes  ¨No   
 
 
 
(3)       Is it anticipated that any significant change in results of operations from the corresponding period for 
         the last fiscal year will be reflected by the earnings statements to be included in the subject report or 
         portion thereof?  xYes  ¨No 
 
 
In addition to the anticipated decrease in sales and gross profit in the quarter ending February 28, 2007, as 
compared to the quarter ending February 28, 2006, the Company anticipates significant non-cash expenses 
in the quarter ending February 28, 2007, as compared to the quarter ending February 28, 2006. 
 
 
 
 
eLEC Communications Corp.
_________________________________________________________________
(Name of Registrant as Specified in Charter)
 
has caused this notification to be signed on its behalf by the undersigned thereunto duly authorized. 
 
 
Date: April 17, 2007  By:   /s/ Paul H. Riss 
    Paul H Riss 
    Chief Executive Officer 
 
INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly 
authorized representative. The name and title of the person signing the form shall be typed or printed 
beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative 
(other than an executive officer), evidence of the representative’s authority to sign on behalf of the 
registrant shall be filed with the form.     
 
ATTENTION
Intentional misstatements or omissions of fact constitute Federal criminal violations (See 18 U.S.C. 
1001).