U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10-QSB/A

   QUARTERLY REPORT SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

                    For the quarter ended September 30, 2003

                          Commission File No. 000-26213

                             ARC COMMUNICATIONS INC.

        (Exact name of small business issuer as specified in its charter)




    A New Jersey Corporation                                     22-3201557
(State or other jurisdiction of                               (I.R.S. Employer
 incorporation  or organization)                             Identification No.)

                        401 Hackensack Avenue, 3rd Floor
                              Hackensack, NJ 07601
                    (Address of principal executive offices)

                   Issuer's telephone number: (732) 219-1766

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days. Yes   |X|     No   |_|

The number of shares outstanding of the Issuer's common stock as of November 12,
2003 was 14,984,449.


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<PAGE>

<TABLE>
<CAPTION>

ARC COMMUNICATIONS INC.

INDEX

PART I.  FINANCIAL INFORMATION

         Item 1. Financial Statements (Unaudited)

<S>                                                      <C> <C>                  <C>
         a)  Consolidated Balance Sheets as of September 30, 2003................ 3

         b)  Consolidated Statements of Operations for the Three and Nine Months
             Ended September 30, 2003 and 2002................................... 4

         c)  Consolidated Statements of Cash Flows for the Nine Months Ended
             September 30, 2003 and 2002......................................... 5

         d)  Notes to Consolidated Financial Statements.......................... 6

         Item 2. Management's Discussion and
                 Analysis or Plan of Operations.................................. 7

        Item 3. Controls and Procedures.......................................... 9

PART II.  OTHER INFORMATION

        Item 6.  Exhibits and Reports on Form 8-K................................ 10

Signature........................................................................ 11

</TABLE>

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<PAGE>

ITEM 1. FINANCIAL STATEMENTS

                            ARC COMMUNICATIONS, INC.

                                  BALANCE SHEET

                                    UNAUDITED

                                     ASSETS

<TABLE>
<CAPTION>
                                                                                                      September 30,
                                                                                                           2003
                                                                                                       -----------
<S>                                                                                                            <C>
CURRENT ASSETS
 Cash and Cash Equivalents                                                                             $    30,000
 Accounts Receivable-Net of Allowances for Doubtful Accounts
      of $25,000                                                                                           235,000
 Prepaid Expenses                                                                                            2,000
 Other Receivables                                                                                         100,000
                                                                                                       -----------
      Total Current Assets                                                                                 367,000
                                                                                                       -----------

PROPERTY AND EQUIPMENT-NET                                                                                  98,000
                                                                                                       -----------

OTHER ASSETS
 Security Deposits                                                                                          16,000
                                                                                                       -----------

           Total Other Assets                                                                               16,000
                                                                                                       -----------

TOTAL ASSETS                                                                                           $   481,000
                                                                                                       ===========


                       LIABILITIES AND CAPITAL DEFICIENCY

CURRENT LIABILITIES
 Line of Credit                                                                                        $   126,000
 Accounts Payable and Accrued Expenses                                                                     287,000
 Due To Stockholders                                                                                        71,000
                                                                                                       -----------
      Total Current Liabilities                                                                            484,000
                                                                                                       -----------

COMMITMENTS AND CONTINGENCIES

 Preferred Stock, Stated Value $.20; 5,000,000 Shares Authorized;
      720,000 Shares Issued and Outstanding
                                                                                                           144,000
 Common Stock, $.001 Par Value, Authorized 45,000,000 Shares, Issued
      and Outstanding 14,984,449                                                                            15,000
 Additional Paid in Capital                                                                              1,428,000
 Accumulated Deficit                                                                                    (1,590,000)
                                                                                                       -----------
CAPITAL DEFICIENCY                                                                                          (3,000)
                                                                                                       -----------

TOTAL LIABILITIES AND CAPITAL DEFICIENCY                                                               $   481,000
                                                                                                       ===========
</TABLE>


SEE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS.


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<PAGE>

                            ARC COMMUNICATIONS, INC.

                             STATEMENT OF OPERATIONS

                                    UNAUDITED


<TABLE>
<CAPTION>
                                                               9 Months Ended   9 Months Ended  3 Months Ended  3 Months Ended
                                                                September 30,    September 30,   September 30,   September 30,
                                                                     2003            2002            2003            2002
                                                                 ------------    ------------    ------------    ------------
<S>                                                              <C>             <C>             <C>             <C>
NET SALES                                                        $    638,000    $    899,000    $    224,000    $    288,000

COSTS AND EXPENSES
      Operating Costs                                                 125,000          97,000          49,000          40,000
      Selling, General and Administrative                             472,000         939,000         138,000         307,000
      Depreciation and Amortization                                    51,000          75,000          17,000          25,000
                                                                 ------------    ------------    ------------    ------------
           Total Costs and Expenses                                   648,000       1,111,000         204,000         372,000
                                                                 ------------    ------------    ------------    ------------
OTHER INCOME (EXPENSES)
      Interest Expense                                                (12,000)        (23,000)         (2,000)        (10,000)
                                                                 ------------    ------------    ------------    ------------
           Total Other Expense                                        (12,000)        (23,000)         (2,000)        (10,000)
                                                                 ------------    ------------    ------------    ------------

INCOME (LOSS) FROM CONTINUING OPERATIONS                              (22,000)       (235,000)         18,000         (94,000)
                                                                 ------------    ------------    ------------    ------------

INCOME (LOSS) FROM DISCONTINUED OPERATIONS                              5,000          34,000                         (10,000)

GAIN FROM SALE OF DISCONTINUED OPERATIONS                             460,000
                                                                 ------------    ------------    ------------    ------------
                                                                      465,000          34,000                         (10,000)
                                                                 ------------    ------------    ------------    ------------

NET INCOME(LOSS)                                                 $    443,000    $   (201,000)   $     18,000    $   (104,000)
                                                                 ============    ============    ============    ============
BASIC AND DILUTED INCOME (LOSS) PER SHARE
CONTINUING OPERATIONS                                            $       0.00    $      (0.01)   $       0.00    $      (0.01)
                                                                 ============    ============    ============    ============
NET INCOME (LOSS)                                                $       0.03    $      (0.01)   $       0.00    $      (0.01)
                                                                 ============    ============    ============    ============

Weighted Average Number of Shares Outstanding                      14,984,000      14,311,000      14,984,000      14,392,000
</TABLE>


See Notes to Consolidated Financial Statements


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<PAGE>

                            ARC COMMUNICATIONS, INC.

                             STATEMENT OF CASH FLOWS

                                    UNAUDITED



<TABLE>
<CAPTION>
                                                                September 30, September 30,
                                                                    2003         2002
                                                                ------------  ------------
<S>                                                             <C>           <C>
CASH FLOWS FROM OPERATING ACTIVITIES

      Net Income (Loss)                                         $    443,000  $   (235,000)
      Adjustments to Reconcile Net Income or Loss to Net Cash
           Provided by Operating Activities:
                Depreciation and Amortization                         51,000        75,000
                Issuance of Treasury Stock                           200,000
                Gain on Sale of Discontinued Operations             (460,000)

      Increase (Decrease) in Cash from Changes in:
           Accounts Receivable                                      (109,000)      266,000
           Prepaid Expenses & Other Current Assets                    (2,000)        4,000
           Assets of Discontinued Operations                          27,000
           Due to Stockholders                                        (3,000)
           Accounts Payable and Accrued Expenses                      (7,000)       30,000
           Billings in Excess of costs                              (143,000)
           Liabilities of Discontinued Operations                    (83,000)
                                                                ------------  ------------
                 Total Adjustments                                  (586,000)      432,000
                                                                ------------  ------------
                Net Cash Used by Operating Activities               (143,000)      197,000
                                                                ------------  ------------
CASH FLOWS FROM INVESTING ACTIVITIES

      Expenditures for Property and Equipment                         (8,000)       (9,000)
      Proceeds from sale of Discontinued Operations                  350,000
                                                                ------------  ------------
                Net Cash Provided in Investing Activities            342,000        (9,000)
                                                                ------------  ------------

CASH FLOWS FROM FINANCING ACTIVITIES

      Proceeds from Line of Credit                                   (39,000)
      Repayment to Line of Credit                                   (169,000)     (144,000)
                                                                ------------  ------------
                Net Cash Used by Financing Activities               (169,000)     (183,000)

NET INCREASE IN CASH                                                  30,000         5,000

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD                           0        44,000
                                                                ------------  ------------
CASH AND CASH EQUIVALENTS AT END OF PERIOD                      $     30,000  $     49,000
                                                                ============  ============
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
      Cash Paid for Interest                                          12,000        23,000
</TABLE>

                 See Notes to Consolidated Financial Statements


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<PAGE>

                             ARC COMMUNICATIONS INC.

                          NOTES TO FINANCIAL STATEMENTS

                                    UNAUDITED

                               September 30, 2003

1. Basis of Presentation

In the opinion of the Company, the accompanying condensed consolidated financial
statements contain all adjustments (consisting only of normal recurring
adjustments) necessary to fairly present the Company's financial position and
its results of operations and cash flows as of the dates and for the periods
indicated.

Certain information and footnote disclosures normally contained in financial
statements prepared in accordance with generally accepted accounting principles
have been omitted. These condensed consolidated financial statements should be
read in conjunction with the audited December 31, 2002 financial statements and
related notes included in the Company's year end audited financial statements.
The results of operations for the nine months are not necessarily indicative of
the operating results for the full year.

2. Principles of consolidation


The accompanying financial statements include the operations and cash flows of
the discontinued operations through April 1, 2003. The discontinued operations
were conducted through wholly owned subsidiaries. Subsequent to April 1, 2003,
the Company did not have any subsidiaries.

3. Revenue Recognition


The Company recognizes income from sales at the date the product is shipped and
as professional services are performed. Revenue from custom software development
is recognized based on its percentage of completion using the cost to cost
method. Upon determining that there is a loss on custom software development,
the Company provides for the entire anticipated loss in that period.

4. Discontinued Operations

During 2002, the management of the Company committed to a plan to sell its
continuing professional education segment. The segment provided continuing
professional education to various professions with a primary focus on the
medical profession. On April 1, 2003, the Company sold the continuing
professional education segment for approximately $350,000 in cash. Additionally,
the Company signed a non-compete agreement. In connection with this agreement,
the buyer will pay $100,000 on April 1, 2004. The estimated gain on the sale
aggregates $460,000.

The loss from discontinued operations reflects the results of operations of the
discontinued segment for the three months and nine months ended September 30,
2003 and 2002. The income (loss) from discontinued operations in the condensed
consolidated financial statements consist of the following:

<TABLE>
<CAPTION>
                                               Nine Months           Nine Months            Three Months
                                          ended Sept. 30, 2003   ended Sept. 30, 2002    ended Sept. 30, 2002
                                          --------------------   --------------------    --------------------
<S>                                             <C>                    <C>                   <C>
Results of Operations
Net Sales                                       $  71,000              $ 694,000             $ 184,000
                                                ---------              ---------             ---------

Costs and expenses
Operating Costs
Selling, general and administrative costs          65,000                658,000               193,000
Depreciation and amortization                       1,000                  3,000                 1,000
                                                ---------              ---------            ----------
                                                   66,000                661,000               194,000
                                                ---------              ---------            ----------

Income (loss) from discontinued operations      $   5,000              $  34,000             ($ 10,000)
                                                ---------              ---------            ----------
</TABLE>


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<PAGE>

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS

CRITICAL ACCOUNTING POLICY

The Company recognizes income from sales at the date the product is shipped and
as professional services are performed. Revenue from custom software development
is recognized based on its percentage of completion using the cost to cost
method. Upon determining that there is a loss on custom software development,
the Company provides for the entire anticipated loss in that period.

NINE MONTHS ENDED SEPTEMBER 30, 2003 AND SEPTEMBER 30, 2002

The Company's net sales for the nine months ended September 30, 2003 and 2002
were $638,000 and $899,000, respectively, a decrease of 29 percent. The decrease
in sales is a result of web site development decreasing $204,000 (or 84%); full
interactive multi-media development increasing $38,000 (or 16%); and
Production/Print services decreasing $82,000 (or 22%).

The decline in revenue was driven by the continued slow down in the economy in
the Company's main areas of concentration which are technology and health care,
along with the increase in competition for web services which results in severe
price cutting of what we can charge for our services.

Operating costs for the nine months ended September 30, 2003 and 2002 were
$125,000 and $97,000, respectively. The increase is due to the need to utilize
outside resources more often. With the Company's continued reduction in
full-time employees, this increase is more than offset by the decrease in
general and administrative expenses.

Selling, general and administrative expenses for the nine months ended September
30, 2003 and 2002 were $472,000 and 939,000, respectively. Selling, general and
administrative expenses decreased $467,000 (or 50%). This decrease was primarily
due to reductions in selling expenses such as commissions and travel expenses as
a result of the decline in revenues and also due to the continued decrease of
overhead due to the revenue declines. Salaries decreased $261,000 for the period
as the Company moved towards the use of contract employees on an as needed basis
instead the use of full-time employees.

Depreciation and amortization expenses for the nine months ended September 30,
2003 and 2002 were $51,000 and $75,000, respectively, a decrease of 31 percent.

The loss from continuing operations for the nine months ended September 30, 2003
and 2002 was $22,000 and $235,000, respectively, a decrease in losses of
$213,000 or (91%). As a result, loss per share from continuing operations was
$0.00 and $0.01 for the nine months ended September 30, 2003 and 2002
respectively.

As a result of the closing of the Company's educational seminar programs which
generated a substantial portion of the educational division's revenue, the
Company determined in late 2002 to sell its continuing professional education
business, ArcMesa Educators, Inc. to Belcan Corporation of Cincinnati, Ohio.
This took place on April 1, 2003. This area of the Company's business had
sustained continual losses. This sale will allow the Company to concentrate on
its core business and provide it the resources to expand into other
communications areas.

The disposition was accounted for as a discontinued operation;
therefore, the revenues and loss from continuing operations reflect the
operations of the ongoing business units. The pro forma net income (loss) and
income (loss) per share for the nine months after the elimination of the
activities of the discontinued operations would have been ($22,000) and ($0.00)
in 2003 and $18,000 and ($0.00) in 2002.

The net income for the nine months ended September 30, 2003 was $443,000 of
which a $460,000 gain was a result of the sale of the continuing professional
education business and of which $5,000 was a result of net income from the
continuing professional education business prior to the sale. The net loss for
the nine months ended September 30, 2002 was $201,000 of which a $235,000 loss
was from continuing operations and of which $34,000 was a result of net income
from discontinued operations.

THREE MONTHS ENDED SEPTEMBER 30, 2003 AND SEPTEMBER 30, 2002

The Company's net sales for the three months ended September 30, 2003 and 2002
were $224,000 and $288,000, respectively, a decrease of 22 percent. The decrease
in sales is a result of web site development decreasing $70,000 (or 100%); full
interactive multi-media development decreasing $16,000 (or 24%); and
Production/Print services increasing $14,000 (or 10%).

Revenue decline was driven by the continued slow down in the economy in the
Company's main areas of concentration which are technology and health care,
along with the increase in competition for web services which results in severe
price cutting of what we can charge for our services.

Operating costs for the three months ended September 30, 2003 and 2002 were
$49,000 and $40,000, respectively. The increase is due to the need to utilize
outside resources more often. With the Company's continued reduction in
full-time employees, this increase is more than offset by the decrease in
general and administrative expenses.

Selling, general and administrative expenses for the three months ended
September 30, 2003 and 2002 were $138,000 and 307,000, respectively. Selling,


                                       7
<PAGE>

general and administrative expenses decreased $169,000 (or 55%). This decrease
was primarily due to reductions in selling expenses such as commissions and
travel expenses as a result of the decline in revenues and also due to the
continued decrease in overhead due to the revenue declines. Salaries decreased
$88,000 for the period as the Company moved towards the use of contract
employees on an as needed basis instead the use of full-time employees.

Depreciation and amortization expenses for the three months ended September 30,
2003 and 2002 were $17,000 and $25,000, respectively, a decrease of 32 percent.

The income (loss) from continuing operations for the three months ended
September 30, 2003 and 2002 was $18,000 and ($94,000), respectively, an
improvement of $112,000 or (119%). As a result, income per share from continuing
operations was $0.01 for the three months ended September 30, 2003 as compared
to a loss of $0.01 per share for the three months ended September 30, 2002.

As a result of the closing of the Company's educational seminar programs which
generated a substantial portion of the educational division's revenue, the
Company determined in late 2002 to sell its continuing professional education
business, ArcMesa Educators, Inc. to Belcan Corporation of Cincinnati, Ohio.
This took place on April 1, 2003. This area of the Company's business had
sustained continual losses. This sale will allow the Company to concentrate on
its core business and provide it the resources to expand into other
communications areas.

The net income for the three months ended September 30, 2003 was $18,000. The
net loss for the three months ended September 30, 2002 was $104,000 of which
$94,000 was a result of net loss from continued operations and losses of $10,000
from discontinued operations.

LIQUIDITY AND CAPITAL RESOURCES

If revenues continue to decline the Company will have to seek additional
financing. The Company believes that for the near term this will not be
necessary. As a result of the significant overhead reductions the company
recorded a profit in the third quarter and modestly increased its cash position
while continuing to reduce the line of credit. Based upon the current level of
operations the Company believes that its anticipated cash flow provided by
operations is sufficient to meet its current cash requirements through at least
June 2004.

The Company decreased its credit usage by $165,000. This was necessitated by its
stipulation agreement with Sovereign Bank. Beginning May 1, 2003, the Company
began to make monthly principal payments of $2,000.

In their report on the audit of the Company's financial statements for the years
ended December 31, 2002 and 2001, our independent auditors included an
explanatory paragraph in their report because of the uncertainty that we could
continue our business as a going concern. In the event we are unable to raise
the anticipated capital needs through some form of financing or increase our
revenues and cash flows, there would be substantial doubt about our ability to
continue as a going concern.


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<PAGE>

ITEM 3. CONTROLS AND PROCEDURES

As of the period covered by this report, the Company carried out an evaluation
of the effectiveness of the design and operation of the Company's disclosure
controls and procedures. This evaluation was carried out under the supervision
and with the participation of the Company's management, including the Company's
principal financial officer, who concluded that the Company's disclosure
controls and procedures are effective. There have been no significant changes in
the Company's internal controls or in other factors that could significantly
affect the internal controls subsequent to the date the Company carried out its
evaluation.


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<PAGE>

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K


(a) Exhibits.

31  Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002


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<PAGE>

                                   SIGNATURES

In accordance with requirements of the Exchange Act, the Issuer caused this
report to be signed on its behalf by the undersigned, thereunto duly authorized.


Date: April 9, 2004                          ARC COMMUNICATIONS INC.


                                             BY: /s/ Peter A. Bordes, Jr.
                                                 -------------------------------
                                                  Peter A. Bordes, Jr.
                                                  Chief Executive Officer


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