|UNITED STATES                                                                                                   
|----------------------------------------------------------------------------------------------------------------
|SECURITIES AND EXCHANGE COMMISSION                                                                              
|WASHINGTON, D.C. 20549                                                                                          
|                                                                                                                
|                                                                                                                
|FORM 10-Q                                                                                                       
|                                                                                                                
|(Mark One)                                                                                                      
|[ X ]                                                                                                           
|                                                                                                                
|                                                                                                                
|For the quarterly period ended February 28, 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)                                                          
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|Registrants Telephone Number, Including Area Code                                                              
|                                                                                                                
|                                                                                                                
|                                                                                                                
|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.                                                                                              
|                                                                                                                
|                                                                                                                
|non-accelerated filer. See definition of accelerated filer and large accelerated filer in Rule 12b-2 of the    
|Exchange Act. (Check one):                                                                                      
|                                                                                                                
|                                                                                                                
|                                                                                                                
|                                                                                                                
|Exchange Act). Yes  NoX                                                                                         
|                                                                                                                
|                                                                                                                
|22,459,282.                                                                                                     

---

|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                            
|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                                                        
|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.        

---

|eLEC Communications Corp. and Subsidiaries                            
|----------------------------------------------------------------------
|Condensed Consolidated Statements of Operations and Comprehensive Loss
|(Unaudited)                                                           
|                                                                      
|                                                                      
|                                                                      
|                                                                      
|                                                                      
|Revenues                                                              
|                                                                      
|Costs and expenses:                                                   
|Costs of services                                                     
|Selling, general and administrative                                   
|Provision for bad debts                                               
|Depreciation and amortization                                         
|Total costs and expenses                                              
|                                                                      
|Loss from operations                                                  
|                                                                      
|Other income (expense):                                               
|Interest expense                                                      
|Change in warrant valuation                                           
|Other income                                                          
|Total other income (expense)                                          
|                                                                      
|Net loss                                                              
|                                                                      
|Other comprehensive loss - unrealized                                 
|loss on marketable securities                                         
|                                                                      
|Comprehensive loss                                                    
|                                                                      
|Basic loss per share                                                  
|                                                                      
|Weighted average number of common shares outstanding                  
|Basic                                                                 
|                                                                      
|See notes to the condensed consolidated financial                     
|statements.                                                           

---

|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 (used in) 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.    

---

|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 period ended           
|February 28, 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-Major Customers                                                                             
|                                                                                                   
|During the three-month periods ended February 28, 2007 and 2006, no one customer accounted         
|for more than 10% of revenue.                                                                      
|                                                                                                   
|Note 3-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 11,033,000 and 13,807,000 shares of common stock issuable upon the exercise of       
|our outstanding stock options or warrants or, in the three month period ending February 28,        
|2006, the conversion of our outstanding convertible debt, were excluded from the calculation of    
|loss per share for the three months ended February 28, 2007 and 2006, respectively, because the    
|effect would be anti-dilutive.                                                                     
|                                                                                                   
|Note 4-Risks and Uncertainties                                                                     
|                                                                                                   
|We provide our wireline services by leasing a portion of the network owned by other larger         
|telecommunications carriers, namely Verizon Services Corp. and Qwest Communications                
|International, Inc., which are commonly referred to as Incumbent Local Exchange Carriers           
|(ILECs). We have multi-state commercial service agreements with the ILECs that are subject       
|to termination for material breach, including non-payment, upon written notice and our failure to  
|cure. These agreements allow us to offer wireline telecommunications services to consumers         
|throughout the ILECs territories without us having to incur network equipment expenditures.       
|Although we continue to build an Internet Protocol (IP) telephony network, and our long-term     
|plans are dependent upon the success of out IP telephony operations, the majority of our           
|revenues are currently derived from the resale of ILEC services. In light of the foregoing, it is  
|possible that the loss of our relationship with the ILECs would have a severe near-term impact on  
|our ability to conduct our business and on our ability to sell our wireline services operation, for
|which we have a signed agreement to sell to a third party. Our long-term plans, however, are       

---

|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: 
|                                                                                                 
|·                                                                                                
|·                                                                                                
|·                                                                                                
|                                                                                                 
|·                                                                                                
|·                                                                                                
|                                                                                                 
|                                                                                                 
|·                                                                                                
|·                                                                                                
|·                                                                                                
|·                                                                                                
|                                                                                                 
|·                                                                                                
|                                                                                                 
|·                                                                                                
|                                                                                                 
|·                                                                                                
|·                                                                                                
|·                                                                                                
|·                                                                                                
|·                                                                                                
|·                                                                                                
|                                                                                                 
|·                                                                                                
|·                                                                                                
|·                                                                                                
|                                                                                                 
|                                                                                                 
|Note 5-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 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 three months ended February 28, 2007 and 2006, we       
|recorded approximately $45,000 and $52,000, respectively, in employee stock-based                    
|compensation expense, which is included in our selling, general and administrative expenses. As      
|of February 28, 2007, there was approximately $183,000 of unrecognized stock-compensation            
|expense for previously granted unvested options that will be recognized over a three-year period.    
|                                                                                                     
|Note 6-Accounts Payable and Accrued Expenses                                                         
|                                                                                                     
|At February 28, 2007, we are disputing payments on invoices from Verizon amounting to                
|approximately $537,000 because we believe Verizon overcharged us for certain calls made by           
|our 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, resubmit and pursue the claims. This   
|firm has escalated many of the claims and estimated that at a minimum $125,000 of the various        
|claims will be honored. Consequently, we have recorded $412,000 of the disputed charges as a         
|liability and have not recorded the $125,000 amount.                                                 
|                                                                                                     
|                                                                                                     
|Note 7-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.           
|Contributions are intended to provide not only for benefits attributable to service to date, but also
|for those expected in the future.                                                                    
|                                                                                                     
|For each of the three-month periods ended February 28, 2007 and 2006, we recorded pension            
|expense of $24,000. In the first fiscal period of 2007, we contributed $10,000 while in the first    
|fiscal period 2006 we contributed $52,500 to our defined benefit plan. We expect to contribute       
|approximately $50,000 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 three months ended February 28, 2007 or       
|2006.                                                                                                
|                                                                                                     
|Note 8  Principal Financing Arrangements                                                            
|                                                                                                     
|We have completed three financings with our principal lender and each financing requires a           
|certain amount of monthly principal payments. We have negotiated with our principal lender a         
|principal deferral of nine months until August 1, 2007 for one of our notes and a deferral until     
|June 1, 2007 on another note that we anticipate paying off if we close on the definitive purchase    

---

|agreement we signed on December 14, 2006 to sell our CLEC subsidiaries. In consideration for        
|----------------------------------------------------------------------------------------------------
|the principal deferral, on April 16, 2007 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. We are in default with our lender for     
|not filing this Report on a timely basis, and we anticipate that we will not be able to make the    
|principal payments due on June 1, 2007 unless we are successful in the selling of our CLEC          
|subsidiaries before then. Because of the default on such debt, the debt can be called               
|immediately, and we have classified it as a current liability on our balance sheet and the related  
|debt finance costs are shown as a current asset.                                                    
|                                                                                                    
|Note 9-Income Taxes                                                                                 
|                                                                                                    
|At November 30, 2005, we had net operating loss carryforwards for Federal income tax purposes       
|of approximately $25,400,000 expiring in the years 2008 through 2026. There is an annual            
|limitation of approximately $187,000 on the utilization of approximately $2,400,000 of such net     
|operating loss carryforwards under the provisions of Internal Revenue Code Section 382. We did      
|not provide for a tax benefit, since it is more likely than not that any such benefit would not be  
|realized.                                                                                           
|                                                                                                    
|Note 10 - Sale of Subsidiaries                                                                      
|                                                                                                    
|On December 14, 2006, we entered into two separate definitive purchase agreements                   
|(Agreements) to sell our two wholly-owned subsidiaries that function as competitive local         
|exchange carriers (CLECs) to Cyber Digital, Inc. (Purchaser), a publicly-traded shell           
|company. The planned sales are subject to the receipt of required regulatory approvals, and the     
|Purchaser has reported that the approvals have been issued and the written orders will be           
|forthcoming during the first week of May 2007.                                                      
|                                                                                                    
|In accordance with an amendment to the Agreements, if the closing of the transaction has not        
|occurred by May 12, 2007, the Purchaser or we may terminate the Agreements with no penalty to       
|the terminating party, so long as such delay in closing the transaction is not the result of willful
|and material breach by the terminating party of any of its obligations under the Agreement.         
|Since the Purchaser is a shell company with no significant tangible assets that requires financing  
|in order to complete this purchase, we are precluded from presenting these subsidiaries as          
|discontinued operations for the quarter ended February 28, 2007. The consummation of this           
|transaction will require the approval of our principal lender.                                      
|                                                                                                    
|Note 11 - Business Segment Information                                                              
|                                                                                                    
|The Company has two reportable business segments: Wireline Telecommunications Services and          
|IP Telecommunications Services. The operating results of these business segments are                
|distinguishable and are regularly reviewed by the Companys chief operating decision maker.         
|                                                                                                    
|The Wireline Telecommunication Services business segment resells telephone services that run        
|on a wireline network provided by Verizon and Qwest. The IP Telecommunications business             
|segment provides a range of voice telephony service that run over the Internet.                     
|                                                                                                    

---

|                                                                                                   |  | Wireline          |  | IP                |  |             |  |            
|-------------------------------------------------------------------------------------------------- |  | ----------------- |  | ----------------- |  | ----------- |  | -----------
|                                                                                                   |  | Telecommunication |  | Telecommunication |  |             |  |            
|                                                                                                   |  | Services          |  | Services          |  | Corporate   |  | Total      
|Quarter ended February 28, 2007                                                                    |  |                   |  |                   |  |             |  |            
|Revenues                                                                                           |  | $1,552,233        |  | $188,890          |  | -           |  | $1,741,123 
|Operating income (loss)                                                                            |  | 131,516           |  | (614,831)         |  | (341,145)   |  | (824,460)  
|Depreciation and amortization                                                                      |  | 3,120             |  | 51,402            |  | 119,017     |  | 173,539    
|Other income and (expense)                                                                         |  | -                 |  | (8,422)           |  | (1,167,576) |  | (1,175,998)
|Total assets at February 28, 2007                                                                  |  | 838,228           |  | 1,077,259         |  | 1,021,278   |  | 2,936,765  
|                                                                                                  
|Quarter ended February 28, 2006                                                                    |  |                   |  |                   |  |             |  |            
|Revenues                                                                                           |  | $2,471,993        |  | $24,861           |  | -           |  | $2,496,854 
|Operating income (loss)                                                                            |  | 334,744           |  | (435,096)         |  | (273,612)   |  | (373,964)  
|Depreciation and amortization                                                                      |  | 2,011             |  | 29,657            |  | 54,957      |  | 86,625     
|Other income and (expense)                                                                         |  | 817               |  | (2,282)           |  | (288,050)   |  | (289,515)  
|Total assets at February 28, 2006                                                                  |  | 1,392,624         |  | 842,504           |  | 843,500     |  | 3,078,628  
|                                                                                                  
|                                                                                                  
|                                                                                                  
|                                                                                                  
|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 local, long distance and international voice telephone services.              
|We provide these services over wirelines, using leased facilities of other carriers, and 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 these carriers to quickly and  
|inexpensively offer premiere 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. Because of the high cost
|and inefficiencies of a circuit-switched network, we have never owned a circuit-switched           
|network. Instead, we have leased circuit-switched network elements from other carriers in order    
|to provide wireline services to customers.                                                         
|                                                                                                   
|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 higher 
|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. We have signed a contract to sell our leased lines telephone business   

---

|to another company, so that we can focus our resources and our energies on our broadband voice    
|--------------------------------------------------------------------------------------------------
|product. In addition to the cost savings we obtain from the efficient use of network capacity, we 
|believe our network equipment costs are lower than most other carriers as our network and         
|technology require significantly less capital expenditures than a traditional Class 5 telecom     
|switch in a circuit-switched network, and less equipment costs than our broadband voice           
|competitors that utilize a packet-switched 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 instead of a relying on a software vendor, we write the code for any     
|new features that we desire to offer our customers. 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 a call interrupted. We support origination  
|and termination using both the G.711 and G.729 voice codecs. Codecs are the algorithms that       
|enable us to carry analog voice traffic over digital lines. There are several codecs that vary in 
|complexity, bandwidth required and voice quality. We primarily use G.711 and G.729 codecs.        
|G.711 is a standard to represent 8 bit compressed pulse code modulation samples for signals of    
|voice frequency. It creates a 64 kilobit per second bitstream, and we find that approximately     
|90% of the current IP telephony traffic in the United States uses G.711. We frequently process    
|G.711 traffic because some of our wholesale customers do not have the ability to handle G.729.    
|We prefer the G.729 codec, which allows us to utilize the Internet in more cost effective ways. It
|allows for compressing more calls in limited bandwidth, reducing the call to 8 kilobits per       
|second. For all of our retail customers and our more sophisticated wholesale accounts, we use     
|G.729 to save cost and enhance the quality of the call.                                           
|                                                                                                  
|Plan of Operation                                                                                 
|                                                                                                  
|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 base 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.                                    
|                                                                                                    
|                                                                                                    
|Three Months Ended February 28, 2007 vs. Three Months Ended February 28, 2006                       
|                                                                                                    
|Our revenue for the three-month period ended February 28, 2007 decreased by                         
|approximately $756,000, or approximately 30%, to approximately $1,741,000 as compared to            
|approximately $2,497,000 reported for the three-month period ended February 28, 2006. The           
|reduction in revenues was directly related to the decrease in the customer base or number of local  
|access lines served by our two CLECs, New Rochelle Telephone Corp. and Telecarrier Services         
|Inc. In lieu of telemarketing new CLEC customers, over the past year we used our financial          
|resources to further build and enhance our IP telephony operations. Consequently, while our         
|CLEC sales declined in the first quarter of fiscal 2007 as compared to the comparative quarter of   
|fiscal 2006, our IP telephony revenue increased by approximately $164,000 period over period.       
|from $25,000 in the first quarter of fiscal 2006 to $189,000 in the first quarter of fiscal 2007. We
|anticipate that our CLECs will be divested to a third-party purchaser during the second quarter of  
|fiscal 2007 and that future revenues will be derived from IP telephony only.                        
|                                                                                                    
|The roll-out of our broadband voice product has taken significantly longer than we                  
|anticipated. We believe a key reason for the delay was the extensive effort required for us to      
|become a customized wholesale service provider. Because of the intense competition on the           
|retail level and the high marketing costs that broadband voice providers have incurred to acquire   
|a subscriber, we decided that we should not compete in the retail arena. Our goal is to obtain 500  
|customers that will private label and resell our broadband voice services to their customer base.   
|We target cable operators that already are providing broadband Internet services, Internet service  
|providers, WiFi and fixed wireless broadband providers, data integrators, value-added resellers,    
|and satellite broadband providers. We anticipate that our wholesale customers will be able to       
|obtain an average of at least 1,000 broadband voice end-users. We believe our approach, in          
|which we are seeking at least 500 customers that we will manage, and a total of at least 500,000    
|end users, which our customers will manage, will provide us with the quickest and least             
|expensive way to leverage our technology. Under our approach, we will avoid the expensive           
|customer acquisition costs that other broadband voice carriers are experiencing as they try to find 
|a broadband end-user to try their product. Instead of incurring these costs our self, our customer, 
|which should be able to incur a reduced marketing expense because it has an imbedded customer       
|base already buying broadband service, will incur them. We believe we can empower small and         
|medium-sized broadband providers with the ability to take customers away from the traditional       
|telephone companies.                                                                                
|                                                                                                    
|Our IP telephony facilities have significant unused capacity and we have begun to attract           
|other types of customers to utilize our facilities. For example, we are actively pursuing both      
|buyers and sellers of international cell phone termination minutes. We have sales personnel who     

---

|have previously worked in these markets, and by targeting cell phone termination we are able to         
|--------------------------------------------------------------------------------------------------------
|realize a higher per minute billing rate and profit, than we would realize on a wireline.               
|                                                                                                        
|Our gross profit for the three-month period ended February 28, 2007 decreased by                        
|approximately $539,000 to approximately $538,000 from approximately $1,077,000 reported in              
|the three-month period ended February 28, 2006. During the same fiscal periods, our gross profit        
|percentage decreased to 30.9% from 43.1%. The decrease in our gross profit resulted primarily           
|from the decrease in the size of our customer base in first quarter of fiscal 2007 relative to the      
|first quarter of fiscal 2006. The decrease in our gross profit percentage during the 2007 period        
|resulted from the higher cost of services that we are now incurring under our wholesale services        
|agreement with Verizon and the higher IP network costs we are now incurring due to the low              
|utilization rate of our IP facilities. While it is difficult for us to predict the gross margins we will
|achieve on our IP lines because we are offering a variety of wholesale products and our gross           
|margin will be impacted by the product mix, based on current pricing, we anticipate that when           
|we have a sufficient quantity of subscribers, mature wholesale accounts will generate a gross           
|margin of approximately 25% to 40%.                                                                     
|                                                                                                        
|Selling, general and administrative expenses decreased by approximately $107,000, or                    
|approximately 9%, to approximately $1,140,000 for the three-month period ended February 28,             
|2007 from approximately $1,247,000 reported in the same prior year fiscal period. Our salary            
|cost decreased by approximately $115,000 in the first quarter of 2007 over the same period last         
|year.                                                                                                   
|                                                                                                        
|Our bad debt expense decreased by approximately $69,000, or approximately 58%, to                       
|approximately $49,000 for the three months ended February 28, 2006 from approximately                   
|$118,000 reported in the prior fiscal period. This decrease was related to the reduction in the         
|number of customers we had during the 2007 period and the fact that the remaining customers             
|represent a mature base that has consistently paid their bills.                                         
|                                                                                                        
|Depreciation and amortization expense increased by approximately $87,000 for the three                  
|months ended February 28, 2007 to approximately $174,000 as compared to approximately                   
|$87,000 for the same period in fiscal 2006. Approximately $66,000 of the increase was for               
|deferred financing costs related to our financing agreements and approximately $21,000 related          
|to our VoIP platform.                                                                                   
|                                                                                                        
|Interest expense decreased by approximately $55,000 to approximately $227,000 for the                   
|three months ended February 28, 2007 as compared to approximately $281,000 for the three                
|months period ended February 28, 2006. The decrease is due to lower effective borrowing rates           
|in the 2007 quarter and the reversal of an accrual for default interest of approximately $42,000        
|that our lender has notified us that we will not have to pay. The cash payment portion of the           
|$227,000 in interest expense amounted to approximately $129,000. The remaining balance                  
|represented the accretion of a debt discount using the effective interest method over the term of       
|the related debt.                                                                                       
|                                                                                                        
|Other income decreased by approximately $3,000, to approximately $11,000 for the                        
|three months ended February 28, 2007 as compared to approximately $14,000 for the three                 
|months ended February 28, 2006. The decrease resulted from a reduction in commission income.            
|                                                                                                        
|Warrant expense for the three months ended February 28, 2007, amounted to                               
|approximately $960,000 due to the significant increase in the market value of our common stock          

---

|between the period of November 30, 2006 to February 28, 2007, as compared to the expense of          
|-----------------------------------------------------------------------------------------------------
|approximately $22,000 for the same period in fiscal 2006.                                            
|                                                                                                     
|Liquidity and Capital Resources                                                                      
|                                                                                                     
|At February 28, 2007, we had cash and cash equivalents of approximately $311,000 and                 
|negative working capital of approximately $7,021,000.                                                
|                                                                                                     
|Net cash used in operating activities aggregated approximately $964,000 and $837,000                 
|in the three-month periods ended February 28, 2007 and 2006, respectively. The principal use of      
|cash in fiscal 2007 was the loss for the period of approximately $2,000,000 which was partially      
|offset by a non-cash mark to market warrant adjustment of $960,000. The principal use of cash        
|in fiscal 2006 was the loss for the period of $664,000.                                              
|                                                                                                     
|Net cash used in investing activities in the three-month periods ended February 28, 2007             
|and 2006 aggregated approximately $52,000 and $123,000, respectively, resulting primarily from       
|expenditures related to our VoIP initiative.                                                         
|                                                                                                     
|Net cash (used in) provided by financing activities aggregated approximately ($11,000)               
|and $1,422,000 in the three-month periods ended February 28, 2007 and 2006, respectively. In         
|fiscal 2007, net cash used in financing activities was the repayment of long-term lease              
|obligations. In fiscal 2006, net cash provided by financing activities resulted from the proceeds    
|of long-term notes of approximately $1,753,500, which was partially offset by the repayment of       
|short-term debt of approximately $328,000.                                                           
|                                                                                                     
|For the three months ended February 28, 2007, we had approximately $52,000 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 second fiscal quarter of 2007. We expect       
|that other capital expenditures over the next 12 months will relate primarily to a continued roll-   
|out of VoIP services and will only be required to support a growing customer base of IP              
|telephony subscribers.                                                                               
|                                                                                                     
|Subsequent to February 28, 2007, we have negotiated with our primary lender a principal              
|deferral of nine months for one of our notes and a deferral until June 1, 2007 on another note that  
|we anticipate paying off if we close on the definitive purchase agreement we signed on               
|December 14, 2006 to sell our CLEC subsidiaries. In consideration for the principal deferral, on     
|April 16, 2007 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. We are in default with our lender for not filing this Report on    
|a timely basis, and we anticipate that we will not be able to make the principal payments due on     
|June 1, 2007 unless we are successful in selling of our CLEC subsidiaries before then. Because       
|of the default on such debt, the debt can be called immediately, and we have classified it as a      
|current liability on our balance sheet and the related debt finance costs are shown 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, we have engaged a placement agent to raise us up to $1.5        

---

|million in equity to support our operating losses. There can be no assurance that such financing    
|----------------------------------------------------------------------------------------------------
|will be sufficient to get us to a break-even level, or that the agent will be able to raise the full
|amount. 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 first quarter of 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 following 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:                       
|                                                                                                
|Due to the voluminous nature of state and local telecom                                         
|taxes and the small quantity of taxes payable to certain                                        
|municipalities, we do not remit all our telecom taxes in a timely                               
|manner. Certain taxes that we should be remitting on a monthly                                  
|basis, we remit quarterly or semi-annually because many of the                                  
|checks and returns that we are processing are for insignificant                                 
|amounts. We are aware of other telephone companies that follow                                  
|this process. We continue to monitor the responses, if any, we                                  
|receive from the tax authorities regarding late filings and we                                  
|intend to remit such taxes in a timely manner in the future.                                    
|                                                                                                
|Due to the complex nature and changing regulations                                              
|regarding telecom taxes, we do not always calculate and remit the                               
|appropriate amount of taxes due. We are challenging taxes that                                  
|one state claims are owed to it. At least some of the taxes are due                             
|because of the improper calculation of taxes that should have                                   
|been billed to and collected from our wireline telephone                                        
|customers in one particular state.                                                              

---

|eLEC COMMUNICATIONS CORP.
|-------------------------
|PART II-OTHER INFORMATION
|                         
|                         
|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.
|                                                                                               
|                                                                                                |  | eLEC Communications Corp.
|                                                                                               
|                                                                                               
|                                                                                               
|Date: April 20, 2007                                                                            |  | By:/s/ Paul H. Riss      
|                                                                                                |  | Paul H. Riss             
|                                                                                                |  | Chief Executive Officer  
|                                                                                                |  | (Principal Financial and 
|                                                                                                |  | Accounting Officer)      

---

|        |  | EXHIBIT INDEX                                                    
|------- |  | -----------------------------------------------------------------
|       
|Exhibit |  |                                                                  
|Number  |  | Description                                                      
|31.1    |  | Certification of our Chief Executive Officer and Chief Financial 
|        |  | Officer, Paul H. Riss, Pursuant to 18 U.S.C. 1350 (Section 302 of
|        |  | the Sarbanes-Oxley Act of 2002)                                  
|       
|32.1    |  | Certification of our Chief Executive Officer and Chief Financial 
|        |  | Officer, Paul H. Riss, Pursuant to 18 U.S.C. 1350 (Section 906 of
|        |  | the Sarbanes-Oxley Act of 2002)                                  

---

|                                                                                                     |  |                                                                                               |  | 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.                                                                                                   |  | I have reviewed this quarterly report on Form 10-Q of eLEC Communications Corp.;             
|                                                                                                    
|2.                                                                                                   |  | Based on my knowledge, this report does not contain any untrue statement of a material       
|fact or omit to state a material fact necessary to make the statements made, in light of the        
|circumstances under which such statements were made, not misleading with respect to the period      
|covered by this report;                                                                             
|                                                                                                    
|3.                                                                                                   |  | Based on my knowledge, the financial statements, and other financial information             
|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.                                                                                                   |  | I am responsible for establishing and maintaining disclosure controls and procedures (as     
|defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and I have:               
|                                                                                                    
|                                                                                                     |  | (a)                                                                                           |  | Designed such disclosure controls and procedures, or caused such disclosure       
|                                                                                                     |  | controls and procedures to be designed under my supervision, to ensure that material         
|                                                                                                     |  | information relating to the registrant, including its consolidated subsidiaries, is made     
|                                                                                                     |  | known to me by others within those entities, particularly during the period in which this    
|                                                                                                     |  | report is being prepared;                                                                    
|                                                                                                    
|                                                                                                     |  | (b)                                                                                           |  | Evaluated the effectiveness of the registrants disclosure controls and procedures
|                                                                                                     |  | and presented in this report our conclusions about the effectiveness of the disclosure       
|                                                                                                     |  | controls and procedures, as of the end of the period covered by this report based on such    
|                                                                                                     |  | evaluation; and                                                                              
|                                                                                                    
|                                                                                                     |  | (c)                                                                                           |  | Disclosed in this report any change in the registrants internal control over     
|                                                                                                     |  | financial reporting that occurred during the registrants most recent fiscal quarter that has
|                                                                                                     |  | materially affected, or is reasonably likely to materially affect, the registrants internal 
|                                                                                                     |  | control over financial reporting; and                                                        
|                                                                                                    
|5.                                                                                                   |  | I have disclosed, based on my most recent evaluation of internal control over financial      
|reporting, to the registrants auditors and the audit committee of the registrants board of        
|directors (or persons performing the equivalent functions):                                         
|                                                                                                    
|                                                                                                     |  | (a)                                                                                           |  | All significant deficiencies and material weaknesses in the design or operation of
|                                                                                                     |  | internal control over financial reporting which are reasonably likely to adversely affect    
|                                                                                                     |  | the registrants ability to record, process, summarize and report financial information;     
|                                                                                                     |  | and                                                                                           |  |                                                                                   

---

|      |  | (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: |  | April 20, 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 February 28, 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: April 20, 2007                                                                         |  | By: |  | /s/ Paul H. Riss           
|                                                                                             |  |     |  | Paul H. Riss               
|                                                                                             |  |     |  | Chief Executive Officer and
|                                                                                             |  |     |  | Chief Financial Officer    
|                                                                                            
|                                                                                            
|                                                                                            
|                                                                                            
|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.                                                        |  |    

---