Exhibit        3

**ELEPHANT        TALK COMMUNICATIONS, INC. AND SUBSIDIARIES**

**CERTIFICATIONS**

**JUNE        30, 2006**

| 1.   | I                have reviewed this quarterly report on Form 10-QSB of Elephant Talk                Communications, Inc.; |
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| 2.   | Based                on my knowledge, this quarterly report does not contain any untrue                statement of a material fact or omit to state a material fact necessary                to                make the statements made, in light of the circumstances under which                such                statements were made, not misleading with respect to the period covered                by                this quarterly report; |
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| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this quarterly                report; |
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| 4.   | The                registrant’s other certifying officers and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Securities Exchange Act Rules 13a-14 and 15d-14) for the                registrant and we have: |
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|   | (a) | designed                  such disclosure controls and procedures to ensure that material                  information relating to the registrant, including its consolidated                  subsidiaries, is made known to me by others within those entities,                  particularly during the period in which this quarterly report is                  being                  prepared; |
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|   | (b) | evaluated                  the effectiveness of the registrant's disclosure controls and procedures                  as of a date within 90 days prior to the filing date of this quarterly                  report (the "Evaluation Date"); and |
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|   | (c) | presented                  in this quarterly report our conclusions about the effectiveness                  of the                  disclosure controls and procedures based on our evaluation as of                  the                  Evaluation Date; |
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| 5.   | The                registrant’s other certifying officers and I have disclosed, based on our                most recent evaluation, to the registrant's auditors and the audit                committee of registrant's board of directors (or persons performing                the                equivalent function): |
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| a)   | all                significant deficiencies in the design or operation of internal controls                which could adversely affect the registrant's ability to record,                process,                summarize and report financial data and have identified for the                registrant's auditors any material weaknesses in internal controls;                and |
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| b)   | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                controls; and |
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| 6.   | The                registrant’s other certifying officers and I have indicated in this                quarterly report whether or not there were significant changes in                internal                controls or in other factors that could significantly affect internal                controls subsequent to the date of our most recent evaluation, including                any corrective actions with regard to significant deficiencies and                material weaknesses. |
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| Date:                  August 18, 2006 |   | /s/                  Russelle Choi                       |
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|                                   |   | Russelle                  Choi                           |
|                                   |   | President                  & Chief Executive Officer |