|UNITED STATES                               
|--------------------------------------------
|SECURITIES AND EXCHANGE COMMISSION          
|WASHINGTON, D.C. 20549                      
|                                            
|FORM 10-Q                                   
|(Mark One)                                  
|                                            
|[ X]                                        
|                                            
|                                            
|For the quarterly period ended May 31, 2007.
|                                            
|OR                                          
|                                            
|[    ]                                      
|                                            
|                                            
|For the transition period from   to .       

|Commission file number 0-4465                         
|------------------------------------------------------
|                                                      
|eLEC Communications Corp.                             
|(Exact Name of Registrant as Specified in Its Charter)
|                                                      
|                                                      
|New York                                              
|(State or Other Jurisdiction                          
|of Incorporation or Organization)                     
|                                                      
|                                                      
|75 South Broadway, Suite 302, White Plains, New York  
|(Address of Principal Executive Offices)              
|                                                      
|                                                      
|Registrants Telephone Number, Including Area Code    
|                                                      

|Indicate by check mark whether the registrant (1) has filed all reports required to be filed by                 
|----------------------------------------------------------------------------------------------------------------
|Section 13 or 15(d) of the Exchange Act 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. YesX   No___ .                                                                                         
|                                                                                                                
|Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a          
|non-accelerated filer. See definition of accelerated filer and large accelerated filer in Rule 12b-2 of the    
|Exchange Act. (Check one):                                                                                      
|                                                                                                                
|Large Accelerated Filer___  Accelerated Filer___  Non-Accelerated FilerX  .                                     
|                                                                                                                
|Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the               
|Exchange Act). Yes NoX                                                                                          
|                                                                                                                
|The number of outstanding shares of the Registrants Common Stock as of June 30, 2007 was                       
|23,489,506                                                                                                      

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|PART 1. FINANCIAL INFORMATION                                        
|---------------------------------------------------------------------
|                                                                     
|Item 1.                                                              
|                                                                     
|eLEC Communications Corp. and Subsidiaries                           
|Condensed Consolidated Balance Sheet                                 
|                                                                     
|                                                                     
|                                                                     
|Assets                                                               
|Current assets:                                                      
|Cash and cash equivalents                                            
|Accounts receivable, net                                             
|Prepaid expenses and other current assets                            
|Assets held for sale                                                 
|Deferred finance costs, net                                          
|Total current assets                                                 
|                                                                     
|Property, plant and equipment, net                                   
|                                                                     
|                                                                     
|Other assets                                                         
|Total assets                                                         
|                                                                     
|Liabilities and stockholders equity deficiency                      
|Current liabilities:                                                 
|Current portion of long-term debt and capital lease obligations      
|Warrant liability                                                    
|Accounts payable and accrued expenses                                
|Taxes payable                                                        
|Liabilities assumed in sale                                          
|Deferred Revenue                                                     
|Total current liabilities                                            
|                                                                     
|Long-term debt and capital lease obligations, less current maturities
|Total liabilities                                                    
|                                                                     
|Stockholders equity deficiency:                                     
|Preferred stock $.10 par value, 1,000,000 shares authorized,         
|none issued and outstanding                                          
|Common stock $.10 par value, 50,000,000 shares authorized,           
|22,459,282 and 22,434,282 shares issued and outstanding in 2007 and  
|2006                                                                 
|Capital in excess of par value                                       
|Deficit                                                              
|Accumulated other comprehensive loss, unrealized loss on securities  
|Total stockholders equity deficiency                                
|Total liabilities and stockholders equity deficiency                
|                                                                     
|See notes to the condensed consolidated financial statements.        

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|eLEC Communications Corp. and Subsidiaries                            
|----------------------------------------------------------------------
|Condensed Consolidated Statements of Operations and Comprehensive Loss
|(Unaudited)                                                           

|                                             |  | For the Six Months Ended |  | For the Three Months Ended
|-------------------------------------------- |  | ------------------------ |  | --------------------------
|                                             |  | May 31, 2007             |  | May 31, 2006              
|                                            
|                                            
|Revenues                                     |  | $408,506                 |  | $ 83,106                  
|                                            
|Costs and expenses:                          |  |                          |  |                           
|Costs of services                            |  | 535,535                  |  | 241,139                   
|Selling, general and administrative          |  | 1,340,739                |  | 1,158,979                 
|Depreciation and amortization                |  | 235,352                  |  | 113,568                   
|Total costs and expenses                     |  | 2,111,626                |  | 1,513,686                 
|                                            
|Loss from operations                         |  | (1,703,120)              |  | (1,430,580)               
|                                            
|Other income (expense):                      |  |                          |  |                           
|Interest expense                             |  | (355,903)                |  | (267,046)                 
|Interest and other income                    |  | 21,363                   |  | 25,738                    
|Change in warrant valuation                  |  | (510,148)                |  | 224,611                   
|Total other income (expense)                 |  | (844,688)                |  | (16,697)                  
|                                            
|Loss from continuing operations before       |  |                          |  |                           
|discontinued operations                      |  | (2,547,808)              |  | (1,447,277)               
|Earnings (loss) from discontinued operations |  | (182,117)                |  | 135,857                   
|Net loss                                     |  | (2,729,925)              |  | (1,311,420)               
|                                            
|Other comprehensive income (loss)           |  |                          |  |                           
|unrealized income (loss) on marketable       |  |                          |  |                           
|securities                                   |  | (1,820)                  |  | (160)                     
|                                            
|Comprehensive loss                           |  | ($2,731,745)             |  | ($1,311,580)              
|                                            
|Basic loss per share:                        |  |                          |  |                           
|Loss from continuing operations before       |  |                          |  |                           
|Discontinued operations                      |  | ($0.11)                  |  | ($0.09)                   
|Earnings (loss) from discontinued operations |  | (.01)                    |  | .01                       
|                                             |  | ($0.12)                  |  | ($0.08)                   
|                                            
|Weighted average number of common shares     |  |                          |  |                           
|outstanding                                  |  |                          |  |                           
|Basic                                        |  | 22,447,744               |  | 16,844,337                
|                                            
|                                            
|See notes to the condensed consolidated      |  |                          |  |                           
|financial statements.                        |  |                          |  |                           

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|eLEC Communications Corp. and Subsidiaries                       
|-----------------------------------------------------------------
|Condensed Consolidated Statements of Cash Flows                  
|(Unaudited)                                                      
|                                                                 
|                                                                 
|                                                                 
|                                                                 
|Net cash used in operating activities:                           
|                                                                 
|Cash flows used in investing activities, purchase of property and
|equipment                                                        
|                                                                 
|Cash flows from financing activities:                            
|Repayment of short-term debt                                     
|Repayment of long-term debt                                      
|Proceeds from notes                                              
|Net cash provided by financing activities                        
|                                                                 
|Increase (decrease) in cash and cash equivalents                 
|Cash and cash equivalents at beginning of period                 
|Cash and cash equivalents at the end of period                   
|                                                                 
|                                                                 
|See notes to the condensed consolidated financial statements.    

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|eLEC COMMUNICATIONS CORP.                                                                        
|-------------------------------------------------------------------------------------------------
|                                                                                                 
|Notes To Condensed Consolidated Financial Statements (Unaudited)                                 
|                                                                                                 
|                                                                                                 
|                                                                                                 
|Note 1-Basis of Presentation                                                                     
|                                                                                                 
|The accompanying unaudited condensed consolidated financial statements have been                 
|prepared in accordance with generally accepted accounting principles for interim financial       
|information and in accordance with the rules and regulations of the Securities and Exchange      
|Commission for Form 10-Q. Accordingly, they do not include all of the information and            
|footnotes required by generally accepted accounting principles for complete financial statements.
|In the opinion of management, all adjustments (consisting of normal recurring accruals)          
|considered necessary for a fair presentation have been included. Operating results for the three-
|month or six-month periods ended May 31, 2007 are not necessarily indicative of the results that 
|may be expected for the year ended November 30, 2007. For further information, refer to the      
|consolidated financial statements and footnotes thereto included in our Annual Report on Form    
|10-K for the year ended November 30, 2006.                                                       
|                                                                                                 
|Note 2-Going Concern Matters and Realization of Assets                                           
|                                                                                                 
|The accompanying financial statements have been prepared on a going concern basis,               
|which contemplates the realization of assets and the satisfaction of liabilities in the          
|ordinary course of business. However, we have sustained substantial losses from                  
|continuing operations in recent years and we have negative working capital and a                 
|stockholders equity deficiency. In addition, similar to many start-up ventures, we are          
|experiencing difficulty in generating sufficient cash flow to meet our obligations and           
|sustain our operations. We are currently in default of our financing agreement with our          
|principal lender (Note 10).                                                                      
|                                                                                                 
|We expect our operating losses and cash deficits from operations to continue through             
|fiscal 2007. As a result, we will need to raise additional cash through some combination         
|of borrowings, sale of equity or debt securities or sale of assets to enable us to meet our      
|cash requirements.                                                                               
|                                                                                                 
|We may not be able to raise sufficient additional debt, equity or other cash on acceptable       
|terms, if at all. Failure to generate sufficient revenues, achieve certain other business        
|plan objectives or raise additional funds could have a material adverse effect on the            
|Companys results of operations, cash flows and financial position, including our ability        
|to continue as a going concern, and may require us to significantly reduce, reorganize,          
|discontinue or shut down our operations.                                                         
|                                                                                                 
|In view of the matters described above, recoverability of a major portion of the recorded        
|asset amounts shown in the accompanying balance sheet is dependent upon continued                
|operations of the company which, in turn, is dependent upon our ability to meet our              
|financing requirements on a continuing basis, and to succeed in our future operations.           
|The financial statements do not include any adjustments relating to the recoverability and       
|classification of recorded asset amounts or amounts and classification of liabilities that       
|might be necessary should we be unable to continue operating.                                    
|                                                                                                 
|Managements plans include (1) seeking additional financing to continue operations as a          
|broadband voice carrier and increasing our sales channels and sales staff so our                 
|broadband voice facilities are more fully utilized, (2) seeking additional financing to          
|purchase target businesses that are generating positive cash flow, and (3) evaluating            
|strategic partnerships with companies that may want to purchase a portion of our                 
|business.                                                                                        
|                                                                                                 
|There can be no assurance that we will be able to achieve our business plan objectives or        
|that we will achieve or maintain cash flow positive operating results. If we are unable to       
|generate adequate funds from operations or raise additional funds, we may not be able to         
|repay its existing debt, continue to operate our network, respond to competitive pressures       
|or fund our operations. As a result, we may be required to significantly reduce,                 
|reorganize, discontinue or shut down our operations. Our financial statements do not             
|include any adjustments that might result from this uncertainty.                                 
|                                                                                                 
|Note 3-Major Customers                                                                           
|                                                                                                 
|During the six-month and three-month periods ended May 31, 2007, one customer                    
|accounted for 42% and 50%, respectively, of revenue from continuing operations. During the       
|six-month and three-month periods ended May 31, 2006, one customer accounted for 48% and         
|36%, respectively, of revenue from continuing operations, and a second customer accounted for    
|19% and 20%, respectively, of revenue from continuing operations.                                
|                                                                                                 
|                                                                                                 
|                                                                                                 
|Note 4-Loss Per Common Share                                                                     
|                                                                                                 
|Basic loss per common share is calculated by dividing net loss by the weighted average           
|number of common shares outstanding during the period.                                           
|                                                                                                 
|Approximately 13,093,000 and 10,950,000 shares of common stock issuable upon the                 
|exercise of our outstanding stock options and warrants and in the six-month and three-month      
|periods ending May 31, 2006, the conversion of our outstanding convertible debt, were excluded   
|from the calculation of loss per share for the six-month and three-month periods ended May 31,   
|2007 and 2006, respectively, because the effect would be anti-dilutive.                          
|                                                                                                 
|                                                                                                 
|Note 5-Risks and Uncertainties                                                                   
|                                                                                                 
|We have created our own proprietary Internet Protocol (IP) telephony network and have          
|transitioned from a reseller of traditional wireline telephone services into a facilities-based  
|broadband service provider to take advantage of the network cost savings that are inherent in an 
|IP network. Although we continue to build our IP telephony business, we face strong              
|competition and we continue to grow our IP telephony business without adequate financial         

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|resources. At this point in time, the survival of our business is dependent upon the success of our
|---------------------------------------------------------------------------------------------------
|IP operations. Future results of operations involve a number of risks and uncertainties. Factors   
|that could affect future operating results and cash flows and cause actual results to vary         
|materially from historical results include, but are not limited to:                                
|                                                                                                   
|·                                                                                                  
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|                                                                                                   
|Note 6-Stock-Based Compensation Plans                                                              
|                                                                                                   
|We issue stock options to our employees and outside directors pursuant to stockholder-             
|approved and non-approved stock option programs. In December 2004, the Financial                   
|Accounting Standards Board (FASB) issued SFAS No. 123R, Share-Based Payment. SFAS              
|123R is a revision of SFAS 123, and supersedes APB 25. Among other items, SFAS 123R                
|eliminates the use of APB 25 and the intrinsic value method of accounting, and requires            
|companies to recognize in their financial statements the cost of employee services received in     
|exchange for awards of equity instruments, based on the grant date fair value of those awards.     
|SFAS 123R permits companies to adopt its requirements using either a modified prospective        
|method, or a modified retrospective method. Under the modified prospective method,             
|compensation cost is recognized in the financial statements beginning with the effective date,     
|based on the requirements of SFAS 123R for all share-based payments granted after that date,       
|and based on the requirements of SFAS 123 for all unvested awards granted prior to the effective   
|date of SFAS 123R. Under the modified retrospective method, the requirements are the same        

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|as under the modified prospective method, but this method also permits entities to restate       
|---------------------------------------------------------------------------------------------------
|financial statements of previous periods based on proforma disclosures made in accordance with     
|SFAS 123. Beginning in fiscal 2006, we account for stock-based compensation in accordance          
|with the provisions of SFAS 123R and have elected the modified prospective method and have       
|not restated prior financial statements. For the six-month periods ended May 31, 2007 and 2006,    
|we recorded approximately $91,000 and $100,000, respectively, in employee stock-based              
|compensation expense, which is included in our selling, general and administrative expenses. For   
|the three-month periods ended May 31, 2007 and 2006, we recorded approximately $44,000 and         
|$47,000, respectively, in employee stock-based compensation expense. As of May 31, 2007,           
|there was approximately $142,000 of unrecognized stock-compensation expense for previously-        
|granted unvested options that will be recognized over a three-year period.                         
|                                                                                                   
|Note 7-Impairment of Long-Lived Assets                                                             
|                                                                                                   
|We review long-lived assets for impairment whenever events or changes in circumstances             
|indicate that the carrying value of an asset may not be recoverable. Recoverability of assets to be
|held and used is measured by a comparison of the carrying amount of an asset to future             
|forecasted net undiscounted cash flows expected to be generated by the asset. If such assets are   
|considered to be impaired, the impairment to be recognized is measured by the amount by which      
|the carrying amount of the assets exceeds the fair values. We founded our IP telephony business    
|in 2004, and since its inception it has incurred significant operating and cash flow losses. It can
|be considered a late-stage start-up business, and we have evaluated the assets of this business and
|future operations to determine if we need to recognize an impairment expense. We recently          
|received a written offer for this business payable in stock of a public company,                   
|assumption of debt and cash. Even if the portion payable in stock is discounted, the offer is      
|significantly higher than the book value of the assets of our IP telephony business. Accordingly,  
|we have determined that such assets are not impaired. In addition, subsequent to the balance       
|sheet date of May 31, 2007, we sold our wireline telephony business for a gain (see Note 12),      
|and consequently, we determined that such assets were not impaired.                                
|                                                                                                   
|Note 8-Accrued Expenses                                                                            
|                                                                                                   
|At May 31, 2007, we were disputing payments on invoices from Verizon amounting to                  
|approximately $537,000 because we believe Verizon overcharged us for certain calls made by         
|our former wireline telephone customers. Although we are not currently required to pay the disputed
|amount, Verizon initially rejected our claims. We have escalated many of our claims and hired a    
|firm that specializes in telecom disputes to analyze past call records and to resubmit and pursue  
|the claims. Although we intend to vigorously pursue all claims and would consider a settlement     
|for a partial amount, the minimum amount of claims that our outside claim consultant believes      
|will be honored is $65,000. Consequently, we have recorded $477,000 of the disputed charges as     
|a liability and have not recorded the $65,000 amount.                                              
|                                                                                                   
|                                                                                                   
|Note 9-Defined Benefit Plan                                                                        
|                                                                                                   
|We sponsor a defined benefit plan covering one active employee and a number of former              
|employees. Our funding policy with respect to the defined benefit plan is to contribute annually   
|not less than the minimum required by applicable law and regulation to cover the normal cost       
|and to fund supplemental costs, if any, from the date each supplemental cost was incurred.         

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|Contributions are intended to provide not only for benefits attributable to service to date, but also
|-----------------------------------------------------------------------------------------------------
|for those expected in the future.                                                                    
|                                                                                                     
|For the six-month and three-month periods ended May 31, 2007 and 2006, we recorded pension           
|expense of $48,000 and $24,000, respectively. In the six-month period ended May 31, 2007, we         
|contributed $10,000 to our defined benefit plan. There were no contributions in the three-months     
|ended May 31, 2007. In the six- and three-month periods ended May 31, 2006, we contributed           
|$52,500 and $0, respectively, to the pension plan. We expect to contribute                           
|approximately $68,000 to our defined benefit plan in fiscal 2007. The current investment             
|strategy for the defined benefit plan is to invest in conservative debt and equity securities. The   
|expected long-term rate of return on plan assets is 8%.                                              
|                                                                                                     
|We also sponsor a 401(k) profit sharing plan for the benefit of all eligible employees, as           
|defined. The plan provides for the employees to make voluntary contributions not to exceed the       
|statutory limitation provided by the Internal Revenue Code. We may make discretionary                
|contributions. There were no discretionary contributions made for the six-month and three-           
|month periods ended May 31, 2007 or 2006.                                                            
|                                                                                                     
|Note 10-Principal Financing Arrangements                                                             
|                                                                                                     
|We have completed three financings with our principal lender, one in February 2005, one              
|in November 2005 and one in May 2006. Each financing requires a certain amount of monthly            
|principal payments. We did not make any principal payments on our loans during fiscal 2007,          
|and on April 16, 2007 we received a waiver and a modification to our lending agreement from          
|our principal lender that deferred principal payments on our February 2005 financing and our         
|November 2005 financing, so that monthly principal payments on such loans were not required          
|until June 1, 2007, and August 1, 2007, respectively. In consideration for the principal deferral, we
|issued to our lender a seven-year warrant to purchase 1,200,000 shares of our common stock at a      
|price of $0.25 per share. We valued the warrant at $313,162 using the Black-Scholes method with an   
|interest rate of 5.25%, volatility of 103%, zero dividends and an expected term of seven years. The  
|underlying contracts provide for a potential cash settlement and accordingly, the warrants are       
|classified as debt. Deferred financing cost of $313,162 was also recorded as of April 16, 2007 and   
|is being amortized to interest expense over the life of the notes payable.                           
|                                                                                                     
|In conjunction with the sale of two of our subsidiaries in June 2007 (see Note 11), the              
|remaining principal balance from our financing in February 2005, which had a book value of $1,006,799
|as of May 31, 2007, has been paid in full. We are in default with our lender for not making all of   
|our June and July 2007 principal and interest payments, and we are working with our lender to        
|adjust our payment schedule. Because of the default on such debt, the debt can be called             
|immediately, and we have classified such debt as a current liability on our balance sheet and        
|have shown the related debt finance costs as a current asset.                                        
|                                                                                                     
|                                                                                                     
|Note 11-Income Taxes                                                                                 
|                                                                                                     
|At November 30, 2006, we had net operating loss carryforwards for Federal income tax                 
|purposes of approximately $25,400,000 expiring in the years 2008 through 2026. As a result of        
|the sale of two wholly owned subsidiaries in June 2007 (see Note 11), the amount of our net          
|operating loss that we can carry forward to future years will be reduced by the amount of the net    
|operating losses that are attributable to the divested subsidiaries. We have not yet determined the  

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|reduction in the amount of net operating loss carryforwards available to us. We will continue to    
|----------------------------------------------------------------------------------------------------
|have an annual limitation of approximately $187,000 on the utilization of approximately             
|$2,400,000 of our remaining net operating loss carryforwards under the provisions of Internal       
|Revenue Code Section 382. We did not provide for a tax benefit, as it is more likely than not       
|that any such benefit will not be realized.                                                         
|                                                                                                    
|                                                                                                    
|Note 12-Sale of Subsidiaries                                                                        
|                                                                                                    
|On December 14, 2006, we entered into two separate definitive purchase agreements                   
|(Agreements) to sell to Cyber Digital, Inc. (Purchaser), a publicly-traded shell company, our   
|two wholly-owned subsidiaries that operate as competitive local exchange carriers (CLECs).        
|The CLECs were sold in June 2007. The operations of the CLECs are presented in our income           
|statement as discontinued operations for the six-month and three-month periods ended May 31,        
|2007 and 2006. The gain on the sale of the CLECs will be recorded in the third fiscal quarter of    
|fiscal 2007. The May 31, 2007 balance sheet includes assets held for sale of approximately          
|$776,000 and liabilities assumed in sale of approximately $2,390,000 to reflect the May 31, 2007    
|balances of the assets and liabilities that were transferred to the Purchaser in June 2007. Further,
|in the third quarter of fiscal 2007, we will write off the remaining deferred financing costs of    
|approximately $319,000 from the February 2005 loan that was paid in full as part of the sale of     
|the CLECs. We anticipate recording a gain on the sale of discontinued operations                    
|of approximately $1,200,000.                                                                        
|                                                                                                    
|CLEC revenues amounted to approximately $3,013,000 and $1,456,000 for the six-month                 
|and three-month periods ended May 31, 2007 and approximately $4,591,000 and $2,112,000 for          
|the six-month and three-month periods ended May 31, 2006. Pretax income (loss) attributable to      
|the operations of the CLECs amounted to approximately ($182,000) and ($147,000) for the six-        
|month and three-month periods ended May 31, 2007 and approximately $135,000 and ($11,000)           
|for the six-month and three-month periods ended May 31, 2006.                                       

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|Item 2. Managements Analysis and Discussion of Financial Condition and Results of                
|--------------------------------------------------------------------------------------------------
|Operations                                                                                        
|                                                                                                  
|The statements contained in this Report that are not historical facts are forward-               
|looking statements within the meaning of the Private Securities Litigation Reform Act of 1995    
|with respect to our financial condition, results of operations and business, which can be         
|identified by the use of forward-looking terminology, such as estimates, projects, plans,   
|believes, expects, anticipates, intends, or the negative thereof or other variations      
|thereon, or by discussions of strategy that involve risks and uncertainties. Management wishes    
|to caution the reader of the forward-looking statements that such statements, which are           
|contained in this Report, reflect our current beliefs with respect to future events and involve   
|known and unknown risks, uncertainties and other factors, including, but not limited to,          
|economic, competitive, regulatory, technological, key employee, and general business factors      
|affecting our operations, markets, growth, services, products, licenses and other factors         
|discussed in our other filings with the Securities and Exchange Commission, and that these        
|statements are only estimates or predictions. No assurances can be given regarding the            
|achievement of future results, as actual results may differ materially as a result of risks facing
|us, and actual events may differ from the assumptions underlying the statements that have been    
|made regarding anticipated events. Factors that may cause our actual results, performance or      
|achievements, or industry results, to differ materially from those contemplated by such forward-  
|looking statements include, without limitation those factors set forth under Note 4  Risks and   
|Uncertainties.                                                                                    
|                                                                                                  
|These forward-looking statements are subject to numerous assumptions, risks and                   
|uncertainties that may cause our actual results to be materially different from any future results
|expressed or implied by us in those statements. These risk factors should be considered in        
|connection with any subsequent written or oral forward-looking statements that we or persons      
|acting on our behalf may issue. All written and oral forward looking statements made in           
|connection with this Report that are attributable to us or persons acting on our behalf are       
|expressly qualified in their entirety by these cautionary statements. Given these uncertainties,  
|we caution investors not to unduly rely on our forward-looking statements. We do not undertake    
|any obligation to review or confirm analysts expectations or estimates or to release publicly any
|revisions to any forward-looking statements to reflect events or circumstances after the date of  
|this Report or to reflect the occurrence of unanticipated events. Further, the information about  
|our intentions contained in this Report is a statement of our intention as of the date of this    
|Report and is based upon, among other things, the existing regulatory environment, industry       
|conditions, market conditions and prices, the economy in general and our assumptions as of such   
|date. We may change our intentions, at any time and without notice, based upon any changes in     
|such factors, in our assumptions or otherwise.                                                    
|                                                                                                  
|Overview                                                                                          
|                                                                                                  
|We are a provider of wholesale Internet Protocol (IP) telephone services. We route              
|telephone calls over broadband services using our own IP telephony product. IP telephony is the   
|real time transmission of voice communications in the form of digitized packets of information  
|over the Internet or a private network, which is analogous to the way in which e-mail and other   
|data is transmitted. We use proprietary softswitch technology that runs on Cisco and Dell         
|hardware to provide broadband telephone services to other service providers, such as cable        
|operators, Internet service providers, WiFi and fixed wireless broadband providers, data          
|integrators, value-added resellers and satellite broadband providers. Our technology enables      

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|these carriers to quickly and inexpensively offer premier broadband telephone services, complete   
|---------------------------------------------------------------------------------------------------
|with order flow management for efficient provisioning, billing and support services and user       
|interfaces that are easily customized to reflect the carriers unique brand.                       
|                                                                                                   
|The worldwide rollout of broadband voice services has allowed consumers and                        
|businesses to communicate at dramatically reduced costs in comparison to traditional telephony     
|networks. Traditionally, telephone service companies have built networks based on circuit          
|switching technology, which creates and maintains a dedicated path for individual telephone        
|calls until the call is terminated. While circuit-switched networks have provided reliable voice   
|communications services for more than 100 years, transmission capacity is not efficiently utilized 
|in a circuit-switched system. Under circuit-switching technology, when a person makes a            
|telephone call, a circuit is created and remains dedicated for the entire duration of that call,   
|rendering the circuit unavailable for the transmission of any other calls.                         
|                                                                                                   
|Data networks, such as IP networks, utilize packet switching technology that divides               
|signals into packets and simultaneously routes them over different channels to a final destination 
|where they are reassembled into the original order in which they were transmitted. No dedicated    
|circuits are required and a fixed amount of bandwidth is not needed for the duration of each call. 
|The more efficient use of network capacity results in the ability to transmit significantly greater
|amounts of traffic over a packet-switched network than a circuit-switched network. Packet-         
|switching technology enables service providers to converge traditional voice and data networks     
|in an efficient manner by carrying voice, fax, video and data traffic over the same network. IP    
|networks are therefore less expensive for carriers to operate, and these cost savings can be passed
|on to the consumer in the form of lower costs for local, long distance and international long      
|distance telephone services.                                                                       
|                                                                                                   
|We have created our own Linux-based IP platform and have transitioned into a                       
|facilities-based broadband service provider to take advantage of the network cost savings that are 
|inherent in an IP network. Our proprietary softswitch provides more than 20 of the Class 5 call    
|features, voice mail and enhanced call handling on our own Session Initiation Protocol (SIP)     
|server suite. We control all of the features we offer to broadband voice customers because we      
|write the software code for any new features that we desire to offer our customers rather than     
|relying on a third-party software vendor. We have no software licensing fees and our other         
|variable network costs are expected to drop as we increase our network traffic and as we attract   
|more pure-IP telephony users with traffic that does not incur the cost of originating or           
|terminating on a circuit-switched network.                                                         
|                                                                                                   
|Our SIP servers are part of a cluster of servers, which we refer to as a server farm, in           
|which each server performs different network tasks, including back-up and redundant services.      
|We believe the server farm structure can be easily and cost-effectively scaled as our broadband    
|voice business grows. In addition, servers within our server farm can be assigned different tasks  
|as demand on the network dictates. If an individual server ceases to function, our server farm is  
|designed in a manner that subscribers should not have their calls interrupted.                     
|                                                                                                   
|We began our telecom operations in 1998 as a reseller of local telephone service. Our              
|reseller subsidiaries were sold to a third-party purchaser in June 2007 and have been presented in 
|our financial statements as discontinued operations.                                               

---

|Plan of Operations                                                                                 
|---------------------------------------------------------------------------------------------------
|                                                                                                   
|Our objective is to build a profitable telephone company on a stable and scalable                  
|platform with minimal network costs. We want to be known for our high quality of service,          
|robust features and ability to deliver any new product to a wholesale customer or a web store      
|without delay. We believe that to achieve our objective we need to have cradle to grave          
|automation of our back-office web and billing systems. We have written our software for            
|maximum automation, flexibility and changeability.                                                 
|                                                                                                   
|We know from experience in provisioning complex telecom orders that back-office                    
|automation is a key factor in keeping overhead costs low. Technology continues to work for 24      
|hours a day and we believe that the fewer people a company has in the back office, the more        
|efficiently it can run, which should drive down the cost per order.                                
|                                                                                                   
|Furthermore, our strategy is to grow rapidly by leveraging the capital, customer base and          
|marketing strength of our wholesale customers. Many of our targeted wholesale customers and        
|some of our existing wholesale customers have ample capital to market a private-labeled            
|broadband voice product to their existing customer bases or to new customers. We believe our       
|strength is our technology-based platform. By providing our technology to cable companies,         
|CLECs, ISPs, WiFi and fixed-wireless broadband providers, data integrators, value-added            
|resellers, and satellite broadband providers and any other entity that desires to offer a broadband
|telephony product, we believe we will require significantly less cash resources than other         
|providers will require to attract a similar number of subscribers.                                 
|                                                                                                   
|By taking a wholesale approach, our goal is to obtain and manage 500 customers that                
|have an average customer base of 1,000 end-users. We believe we will be more successful and        
|more profitable taking this approach to reaching 500,000 end-users than we would be if we tried    
|to attract and manage 500,000 individual end-users by ourselves.                                   
|                                                                                                   
|                                                                                                   
|Six Months Ended May 31, 2007 vs. Six Months Ended May 31, 2006                                    
|                                                                                                   
|Our revenue from continuing operations for the six-month period ended May 31, 2007                 
|increased by approximately $325,000, or approximately 392%, to approximately $409,000 as           
|compared to approximately $83,000 reported for the six-month period ended May 31, 2006. The        
|increase in revenues was directly related to the increase in the number of wholesale customers     
|that began reselling our Internet telephone service. At May 31, 2007, we were billing 45           
|wholesale customers, as compared to 15 customers at May 31, 2006. As of May 31, 2007, we           
|had signed 87 wholesale customer contracts, consisting of seven CLECs, seven cable operators,      
|five Internet service providers, eight data integrators, 35 resellers and 25 agents. When we sign  
|up a new customer, typically it will be several months before the customer begins to resell our    
|service to individual retail consumers. Some of our wholesale customers will abandon their         
|efforts to sell Internet telephony services and we will never be able to bill them. In addition to 
|the 87 signed wholesale customers, we have 39 potential customers in trial and we anticipate       
|continued rapid growth in our monthly billings, as many of the wholesale customers that we         
|signed early in the year are beginning to turn up services. We anticipate that our billings in July
|2007 will increase more than 25% over our June 2007 billings.                                      
|                                                                                                   
|We attained a negative gross profit for the six-month period ended May 31, 2007 of                 
|approximately ($127,000), which was an improvement of approximately $31,000 over the               

---

|negative gross profit of approximately ($158,000) reported in the six-month period ended May     
|-------------------------------------------------------------------------------------------------
|31, 2006. Our IP telephony facilities have significant unused capacity and we have therefore     
|been unable to generate a positive gross profit on a quarterly basis, although we did achieve a  
|positive gross profit for the month of May. We need to attain higher sales volumes to cover fixed
|costs and to negotiate lower variable costs with vendors. We are currently moving traffic to a   
|vendor that can lower our variable costs, and we are speaking with another low-cost vendor that  
|could lower our variable costs, but that charges monthly minimums. We currently have a           
|sufficient number of minutes to meet proposed contractual minimums.                              
|                                                                                                 
|Selling, general and administrative expenses increased by approximately $182,000, or             
|approximately 16%, to approximately $1,341,000 for the six-month period ended May 31, 2007       
|from approximately $1,159,000 reported in the same prior-year fiscal period. Additional salary   
|and marketing expense accounted for the majority of the increase.                                
|                                                                                                 
|Depreciation and amortization expense increased by approximately $122,000 for the six            
|months ended May 31, 2007 to approximately $235,000 as compared to approximately $113,000        
|for the same period in fiscal 2006. Approximately $83,000 of the increase was for deferred       
|financing costs related to our financing agreements and approximately $39,000 related to our     
|Internet telephony platform.                                                                     
|                                                                                                 
|Interest expense increased by approximately $89,000 to approximately $356,000 for the            
|six months ended May 31, 2007 as compared to approximately $267,000 for the six months           
|period ended May 31, 2006. The increase was due to higher interest expense paid to our           
|principal lender of approximately $94,000 due to higher borrowing levels in the fiscal 2007      
|period.                                                                                          
|                                                                                                 
|Warrant expense for the six months ended May 31, 2007 amounted to approximately                  
|$510,000, primarily due to the significant increase in the market value of our common stock from 
|November 30, 2006 to May 31, 2007, as compared to the warrant income of approximately            
|$225,000 for the same period in fiscal 2006. The warrant income resulted from a decrease in the  
|price of our common stock at May 31, 2006 as compared to the value at November 30, 2005.         
|                                                                                                 
|Discontinued operations reflect the net loss for the six-month periods ended May 31,             
|2007 and 2006 attributable to our former CLEC operations, which were sold in June 2007.          
|                                                                                                 
|                                                                                                 
|Three Months Ended May 31, 2007 vs. Three Months Ended May 31, 2006                              
|                                                                                                 
|Our revenue from continuing operations for the three-month period ended May 31, 2007             
|increased by approximately $155,000, or approximately 266%, to approximately $213,000 as         
|compared to approximately $58,000 reported for the three-month period ended May 31, 2006.        
|The increase in revenues was directly related to the increase in the number of wholesale         
|customers that began reselling our Internet telephone service. As discussed above, at May 31,    
|2007, we were billing 45 wholesale customers as compared to 15 customers at May 31, 2006.        
|                                                                                                 
|We attained a negative gross profit for the three-month period ended May 31, 2007 of             
|approximately ($18,000) which was an improvement of approximately $58,000 over the negative      

---

|gross profit of approximately ($76,000) reported in the three-month period ended May 31, 2006.     
|---------------------------------------------------------------------------------------------------
|Our IP telephony facilities have significant unused capacity and we have therefore been unable to  
|generate a positive gross profit on a quarterly basis, although we did show a positive gross profit
|amount for the month of May 2007. We anticipate that we will be able to continue generating a      
|positive gross margin on a monthly basis given the current revenue volume we have reached, and     
|given the anticipated continued growth of our services. The increase volume of minutes on our      
|network allows us to cover all of our fixed network costs and to negotiate lower variable costs    
|with other carriers.                                                                               
|                                                                                                   
|Selling, general and administrative expenses increased by approximately $68,000, or                
|approximately 11%, to approximately $675,000 for the three-month period ended May 31, 2007         
|from approximately $607,000 reported in the same prior year fiscal period. Most of the increase    
|related to increased personnel costs and marketing expenses.                                       
|                                                                                                   
|Depreciation and amortization expense increased by approximately $80,000 for the three             
|months ended May 31, 2007 to approximately $138,000 as compared to approximately $58,000           
|for the same period in fiscal 2006. Approximately $33,000 of the increase was for deferred         
|financing costs related to our financing agreements and approximately $17,000 related to our       
|Internet telephony platform.                                                                       
|                                                                                                   
|Interest expense increased by approximately $69,000 to approximately $212,000 for the              
|three months ended May 31, 2007 as compared to approximately $143,000 for the three months         
|period ended May 31, 2006. The increase was due to higher non-cash interest charges of             
|approximately $29,000 in the 2007 fiscal period and higher cash interest expense of                
|approximately $40,000 due to higher borrowing levels in the fiscal 2007 period. The non-cash       
|interest expense consisted of the accretion of a debt discount using the effective interest method 
|over the term of the related debt.                                                                 
|                                                                                                   
|Warrant income for the three months ended May 31, 2007 amounted to approximately                   
|$450,000 due to the decrease in the market price of our common stock at May 31, 2007 as            
|compared to February 28, 2007. Similarly, a decrease in the market price of our common stock       
|at May 31, 2006 as compared to the market price at February 28, 2006, generated warrant income     
|of approximately $247,000 in the three month period ended May 31, 2006.                            
|                                                                                                   
|Discontinued operations reflect the net loss for the three-month periods ending May 31,            
|2007 and 2006 attributable to our former CLEC operations, which were sold in June 2007.            
|                                                                                                   
|                                                                                                   
|Liquidity and Capital Resources                                                                    
|                                                                                                   
|At May 31, 2007, we had cash and cash equivalents of approximately $49,000 and                     
|negative working capital of approximately $7,468,000.                                              
|                                                                                                   
|Net cash used in operating activities aggregated approximately $1,457,000 and $882,000             
|in the six-month periods ended May 31, 2007 and 2006, respectively. The principal use of cash      
|in fiscal 2007 was the loss for the period of approximately $2,730,000, which was partially offset 
|by a non-cash mark-to-market warrant adjustment of $510,000. The principal use of cash in          
|fiscal 2006 was the loss for the period of $1,311,000.                                             

---

|Net cash used in investing activities in the six-month periods ended May 31, 2007 and                
|-----------------------------------------------------------------------------------------------------
|2006 aggregated approximately $84,000 and $178,000, respectively, resulting primarily from           
|expenditures related to enhancements to our IP telephony software.                                   
|                                                                                                     
|Net cash provided by financing activities aggregated approximately $253,000 and                      
|$1,311,000 in the six-month periods ended May 31, 2007 and 2006, respectively. In fiscal 2007,       
|net cash provided in financing activities resulted from the proceeds of notes of approximately       
|$275,000, which was offset in part by the repayment of long-term debt of approximately               
|$22,000. In fiscal 2006, net cash provided by financing activities resulted from the proceeds of     
|long-term notes of approximately $1,754,000, which was partially offset by the repayment of          
|short-term debt of approximately $328,000 and repayment of long-term debt of approximately           
|$115,000.                                                                                            
|                                                                                                     
|For the six months ended May 31, 2007, we had approximately $84,000 in capital                       
|expenditures primarily related to our IP telephony business. We expect to make equipment             
|purchases of approximately $50,000 to $100,000 in the third fiscal quarter of 2007, depending on     
|our growth and the availability of cash or equipment financing. We expect that other capital         
|expenditures over the next 12 months will relate primarily to a continued roll-out of our IP         
|telephony network that will be required to support a growing customer base of IP telephony           
|subscribers.                                                                                         
|                                                                                                     
|As previously noted, we are in default with our lender for not making all our principal              
|payments and some of out interest payments due on June 1 and July 1, 2007. Because of the            
|default on such debt, the debt can be called immediately, and we have classified such debt as a      
|current liability on our balance sheet and have shown the related debt finance costs as a current    
|asset. If our lender accelerates such debt, we will not be able to satisfy such indebtedness in full,
|which inability would adversely affect our ability to continue operating as a going concern.         
|                                                                                                     
|The report of our independent registered public accounting firm on our 2006 financial                
|statements indicates there is substantial doubt about our ability to continue as a going concern.    
|Our operating losses have been funded through the sale of non-operating assets, the issuance of      
|equity securities and borrowings. We believe our current cash resources will not be sufficient to    
|finance our operations. Accordingly, beginning in July 2007, a selling agent began efforts to        
|raise up to $1.5 million in equity to support our operating losses and fund the growth of our IP     
|telephony business. The agent has indicated to us that such equity raise will be forthcoming         
|shortly and that the business and technology we have built is attractive to investors. However,      
|there can be no assurance that we will receive any proceeds from such proposed financing or that     
|such financing, if completed in whole or in part, will be sufficient to get us to a break-even level.
|Our failure to generate sufficient revenues and raise additional capital will have an adverse        
|impact on our ability to achieve our longer-term business objectives, and would adversely affect     
|our ability to continue operating as a going concern.                                                
|                                                                                                     
|Item 3. Quantitative and Qualitative Disclosure About Market Risk                                    
|                                                                                                     
|Our outstanding debt is primarily under three borrowing arrangements with one lender                 
|and such borrowings are at the rate of 2% over the prime rate. We currently do not use interest      
|rate derivative instruments to manage our exposure to interest rate changes. As a result of          
|conversion features, warrant issuances and lender discounts, the effective rate of interest has      
|been calculated at rates of approximately 38% on our February 2005 financing, 47% on our             
|November 2005 financing and 185% on the $650,000 portion of our May 2006 financing.                  

---

|Item 4. Controls and Procedures                                                                    
|---------------------------------------------------------------------------------------------------
|                                                                                                   
|(a)Disclosure Controls and Procedures. Our management, with the participation of our               
|chief executive officer/chief financial officer, has evaluated the effectiveness of our disclosure 
|controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the        
|Securities Exchange Act of 1934, as amended (the "Exchange Act")) as of the end of the period      
|covered by this Report. Based on such evaluation, our chief executive officer/chief financial      
|officer has concluded that, as of the end of such period, for the reasons set forth below, our     
|disclosure controls and procedures were not effective. We are presently taking the necessary       
|steps to improve the effectiveness of such disclosure controls and procedures.                     
|                                                                                                   
|(b)Internal Control Over Financial Reporting. There have not been any changes in our               
|internal controls over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-    
|15(f) under the Exchange Act) during the second quarter of fiscal 2007 that have materially        
|affected, or are reasonably likely to materially affect, our internal control over financial       
|reporting. In connection with our year-end November 30, 2006 audit, our management became          
|aware of an inadequately designed accounting system as it pertains to our VoX subsidiary. As       
|reported in fiscal 2006 and 2005, we also have a lack of staffing within our accounting            
|department, both in terms of the small number of employees performing our financial and            
|accounting functions and their lack of experience to account for complex financial transactions.   
|Management believes the lack of qualified personnel, in the aggregate, and the inadequately        
|designed accounting system, are both a material weakness in our internal control over financial    
|reporting. We have updated and enhanced our internal reporting at VoX and we will continue to      
|evaluate the number of accounting employees we utilize, the need to engage outside consultants     
|with technical and accounting-related expertise to assist us in accounting for complex financial   
|transactions and the hiring of additional accounting staff with complex financing experience.      
|                                                                                                   
|We also are evaluating our internal controls systems so that when we are required to do            
|so, our management will be able to report on, and our independent auditors to attest to, our       
|internal controls, as required by Section 404 of the Sarbanes-Oxley Act of 2002. We will be        
|performing the system and process evaluation and testing (and any necessary remediation)           
|required in an effort to comply with the management certification and auditor attestation          
|requirements of Section 404 of the Sarbanes-Oxley Act. In connection with our year-end             
|November 30, 2006 and 2005 audits, we identified the control deficiencies and issues with our      
|internal controls over financial reporting that we believe amount in the aggregate to a significant
|deficiency in our internal controls over financial reporting. Such deficiencies no longer exist as 
|of the date of this Report due to the sale of our CLEC businesses.                                 

---

|eLEC COMMUNICATIONS CORP.                                                                   
|--------------------------------------------------------------------------------------------
|                                                                                            
|PART II-OTHER INFORMATION                                                                   
|                                                                                            
|                                                                                            
|Item 5.                                                                                     
|                                                                                            
|Our 2007 Annual Meeting of Shareholders was held on June 7, 2007 at our principal executive 
|offices in White Plains, New York. At the meeting, the holders of approximately 94% of our  
|outstanding shares of common stock were present in person or by proxy.                      
|                                                                                            
|The voting results are set forth below.                                                     
|                                                                                            
|PROPOSAL 1.    Election of Directors. Four of the following five nominees for director were
|elected at the meeting, with the following vote totals:                                     

|                                           |  | Votes Cast For |  | Votes Withheld
|------------------------------------------ |  | -------------- |  | --------------
|Gayle Greer                                |  | 19,883,939     |  | 1,192,767     
|Michael Khalilian                          |  | 9,934,079      |  | 11,142,627    
|Greg M. Cooper                             |  | 20,729,939     |  | 346,767       
|Paul H. Riss                               |  | 20,643,439     |  | 433,267       
|S. Miller Williams                         |  | 20,732,339     |  | 344,367       
|Mr. Khalilion was not elected to the board |  |                |  |               

|PROPOSAL 2. Our stockholders approved our 2007 Equity Incentive plan, which approved the    
|--------------------------------------------------------------------------------------------
|reservation of 2,000,000 shares of common stock issuable under the plan.                    
|                                                                                            
|For                                                                                         
|11,879,918                                                                                  
|                                                                                            
|PROPOSAL 3. Our stockholders approved the change in the name of our company to Pervasip    
|Corp.                                                                                      
|                                                                                            
|For                                                                                         
|19,882,766                                                                                  
|                                                                                            
|PROPOSAL 4. Our stockholders approved an increase in the authorized shares of all classes of
|capital stock that we have the authority to issue to 151,000,000 shares.                    
|                                                                                            
|For                                                                                         
|19,452,501                                                                                  
|                                                                                            
|PROPOSAL 5. Our stockholders approved a reduction in the par value of our capital stock from
|$.10 per share to $.001 per share.                                                          
|                                                                                            
|For                                                                                         
|19,468,808                                                                                  

---

|PROPOSAL 6. Our stockholders approved the appointment of Nussbaum Yates & Wolpow, P.C.     
|-------------------------------------------------------------------------------------------
|as our independent registered public accounting firm for the fiscal year ended November 30,
|2007.                                                                                      
|                                                                                           
|For                                                                                        
|20,443,484                                                                                 
|                                                                                           
|                                                                                           
|Item 6.                                                                                    
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           
|                                                                                           

---

|SIGNATURES                                                                                     
|-----------------------------------------------------------------------------------------------
|                                                                                               
|Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has        
|duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|Date: July 23, 2007                                                                            
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               

---

|EXHIBIT INDEX
|-------------
|             
|Exhibit      
|Number       
|             
|31.1         
|             
|             
|             
|32.1         
|             
|             

---

|EXHIBIT 31.1                                                                                        
|----------------------------------------------------------------------------------------------------
|                                                                                                    
|CERTIFICATION                                                                                       
|                                                                                                    
|Pursuant to 18 U.S.C. 1350                                                                          
|(Section 302 of the Sarbanes-Oxley Act of 2002)                                                     
|                                                                                                    
|I, Paul H. Riss, Chief Executive Officer and Chief Financial Officer of eLEC Communications         
|Corp., certify that:                                                                                
|                                                                                                    
|1.                                                                                                  
|                                                                                                    
|2.                                                                                                  
|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 report;                                                                             
|                                                                                                    
|3.                                                                                                  
|included in this 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 report;   
|                                                                                                    
|4.                                                                                                  
|defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and I have:               
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|5.                                                                                                  
|reporting, to the registrants auditors and the audit committee of the registrants board of        
|directors (or persons performing the equivalent functions):                                         
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    
|                                                                                                    

---

|                     |  | (b)                                                                                       |  | Any fraud, whether or not material, that involves management or other
|-------------------- |  | ----------------------------------------------------------------------------------------- |  | ---------------------------------------------------------------------
|                     |  | employees who have a significant role in the registrants internal control over financial
|                     |  | reporting.                                                                               
|                    
|                    
|Date:  July 23, 2007
|                    
|                     |  |                                                                                           |  | /s/ Paul H. Riss                                                     
|                     |  |                                                                                           |  | Paul H. Riss                                                         
|                     |  |                                                                                           |  | Chief Executive Officer and Chief                                    
|                     |  |                                                                                           |  | Financial Officer                                                    

---

|EXHIBIT 32.1                                                                                 
|---------------------------------------------------------------------------------------------
|                                                                                             
|CERTIFICATION                                                                                
|Pursuant to 18 U.S.C. 1350                                                                   
|(Section 906 of the Sarbanes-Oxley Act of 2002)                                              
|                                                                                             
|In connection with the Quarterly Report on Form 10-Q of eLEC Communications Corp.            
|(the "Company") for the quarter ended May 31, 2007, as filed with the Securities and Exchange
|Commission on the date hereof (the "Report"), Paul H. Riss, as Chief Executive Officer and   
|Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350, as    
|adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:                            
|                                                                                             
|(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of             
|the Securities Exchange Act of 1934, as amended; and                                         
|                                                                                             
|(2) The information contained in the Report fairly presents, in all material                 
|respects, the financial condition and results of operations of the Registrant.               
|                                                                                             
|                                                                                             
|                                                                                             
|Date: July 23, 2007                                                                          
|                                                                                             
|                                                                                             
|                                                                                             
|                                                                                             
|                                                                                             
|                                                                                             
|                                                                                             
|This certification accompanies each Report pursuant to § 906 of the Sarbanes-Oxley Act       
|of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be   
|deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as   
|amended.                                                                                     
|                                                                                             
|A signed original of this written statement required by Section 906 has been provided to     
|the Company and will be retained by the Company and furnished to the Securities and Exchange 
|Commission or its staff upon request.                                                        

---