**UNITED STATES****SECURITIES AND EXCHANGE COMMISSION**

**Washington,D.C. 20549-0001**

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**FORM 10-Q/A**

**AMENDMENTNO. 1**

| **(MARK ONE)**                                     |
|----------------------------------------------------|
| ** **                                         |
| **x**                                              |   | **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)  OF THE SECURITIES EXCHANGE ACT OF 1934** |
| ** **                                         |   | ** ** |
| **For the  quarterly period ended March 31, 2007** |
| ** **                                         |   | ** ** |
| **OR**                                             |
| ** **                                         |   | ** ** |
| **o**                                              |   | **TRANSITION REPORT PURSUANT TO SECTION 13 OR  15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |
| ** **                                         |   | ** ** |
| **Commission  File Number 000-50706**              |

 

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**ESCHELON TELECOM, INC.**

(Exact name ofregistrant as specified in its charter)

| **Delaware**                                                                |   | **41-1843131**       |
|-----------------------------------------------------------------------------|--------|----------------------|
| (State or other  jurisdiction of                                            |   | (I.R.S. Employer     |
| incorporation or  organization)                                             |   | Identification  No.) |
|                                                                        |   |                 |
| **730  Second Avenue**                                                      |   | ** **           |
| **Minneapolis,  MN**                                                        |   | **55402**            |
| (Address of  principal executive offices)                                   |   | (Zip Code)           |
|                                                                        |   |                 |
| Registrant’s  telephone number, including area code:**(612) 376-4400** |

 

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Indicate by checkmark whether the registrant (1) has filed all reports required to be filed bySection 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding12 months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to the filing requirements for the past90 days.  Yes x     No o

Indicate by check markwhether the registrant is a large accelerated filer, an accelerated filer, or anon-accelerated filer.  See definition of“accelerated filer and large accelerated filer” in Rule 12b-2 of the ExchangeAct.

Large accelerated filer o                                    Acceleratedfiler x                             Non-acceleratedfiler o

Indicate by check markwhether the registrant is a shell company (as defined in Rule 12b-2 of theExchange Act).  Yes o     No x

As of April 30, 2007, thenumber of outstanding shares of the Registrant’s Common Stock, par value $.01per share, was 18,074,957 shares.

 

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**EXPLANATORY NOTE**

This Amendment No. 1 (the“Amendment”) on Form 10-Q/A for the three months ended March 31, 2007 is beingfiled to amend Exhibit 31.1 and Exhibit 31.2 in our Form 10-Q for the threemonths ended March 31, 2007 (the “Form 10-Q”). This Amendment amends and supersedes Part II, Item 6 of the Form 10-Qfiled on May 9, 2007.

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PART II.  OTHER INFORMATION

# **Item 6. Exhibits**

| Exhibit  Number | ** ** | **Description**                                                                                      |
|-----------------|------------|------------------------------------------------------------------------------------------------------|
|            |       |                                                                                                 |
| 31.1*           |       | Certification by Chief Executive Officer pursuant to  Section 302 of the Sarbanes-Oxley Act of 2002. |
|            |       |                                                                                                 |
| 31.2*           |       | Certification by Chief Financial Officer pursuant to  Section 302 of the Sarbanes-Oxley Act of 2002. |
|            |       |                                                                                                 |
| 32.1†      |       | Certification by Chief Executive Officer pursuant to  Section 906 of the Sarbanes-Oxley Act of 2002. |
|            |       |                                                                                                 |
| 32.2†      |       | Certification by Chief Financial Officer pursuant to  Section 906 of the Sarbanes-Oxley Act of 2002. |

 

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*  Filed herewith.

†  Furnished herewith.

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## **SIGNATURE**

Pursuant to therequirements of the Securities Exchange Act of 1934, the registrant has dulycaused this report to be signed on its behalf by the undersigned thereunto dulyauthorized.
|                           |   | Eschelon Telecom, Inc. |
|---------------------------|--------|------------------------|
|                      |   |                   |
| Date:  May 15,  2007 |   | By:                    |   | /S/ Geoffrey M. Boyd |   |
|                      |   |                   |   |   |
|                      |   | Name:                  |   | Geoffrey M. Boyd |
|                      |   | Title:                 |   | Chief Financial Officer |
|                      |   |                   |   | (Principal Financial and  Accounting Officer and Duly  Authorized Officer) |

 

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