|UNITED STATES                     
|----------------------------------
|SECURITIES AND EXCHANGE COMMISSION
|WASHINGTON, D.C. 20549            
|                                  
|                                  
|FORM 10-Q                         

|(Mark One)                                   
|---------------------------------------------
|[  X  ]                                      
|                                             
|                                             
|For the quarterly period ended August 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  13-2511270                                  
|(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. Yes X 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 Filer X  .                                            
|                                                                                                                
|Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the               
|Exchange Act). Yes  No X                                                                                        
|                                                                                                                
|The number of outstanding shares of the Registrants Common Stock as of October 15, 2007 was                    
|25,679,904.                                                                                                     

---

|PART 1. FINANCIAL INFORMATION             
|------------------------------------------
|                                          
|Item 1.                                   
|                                          
|eLEC Communications Corp. and Subsidiaries
|Condensed Consolidated Balance Sheet      

|                                                                      |  | Aug. 31, 2007 |  | Nov. 30, 2006
|--------------------------------------------------------------------- |  | ------------- |  | -------------
|                                                                      |  | (Unaudited)   |  | (See Note 1) 
|Assets                                                                |  |               |  |              
|Current assets:                                                       |  |               |  |              
|Cash and cash equivalents                                             |  | $ 24,954      |  | $1,337,525   
|Accounts receivable, net                                              |  | 99,847        |  | 630,197      
|Prepaid expenses and other current assets                             |  | 45,524        |  | 154,749      
|Deferred finance costs, net                                           |  | -             |  | 1,012,941    
|Total current assets                                                  |  | 170,325       |  | 3,135,412    
|                                                                     
|Property, plant and equipment, net                                    |  | 802,822       |  | 903,281      
|                                                                     
|Deferred finance costs, net                                           |  | 570,983       |  | -            
|Other assets                                                          |  | 105,032       |  | 149,525      
|Total assets                                                          |  | $1,649,162    |  | $4,188,218   
|                                                                     
|Liabilities and stockholders equity deficiency                       |  |               |  |              
|Current liabilities:                                                  |  |               |  |              
|Current portion of long-term debt and capital lease obligations       |  | $ 378,325     |  | $3,347,707   
|Notes payable                                                         |  | 322,861       |  | -            
|Notes payable - officer                                               |  | 81,000        |  | -            
|Warrant liability                                                     |  | -             |  | 1,251,182    
|Accounts payable and accrued expenses                                 |  | 2,101,809     |  | 2,897,495    
|Other liabilities                                                     |  | 853,584       |  | -            
|Taxes payable                                                         |  | 8,120         |  | 559,617      
|Deferred Revenue                                                      |  | 4,230         |  | 166,100      
|Total current liabilities                                             |  | 3,749,929     |  | 8,222,101    
|                                                                      |  |               |  |              
|Warrant liability                                                     |  | 1,068,824     |  | -            
|Long-term debt and capital lease obligations, less current maturities |  | 2,154,165     |  | 214,907      
|Total liabilities                                                     |  | 6,972,918     |  | 8,437,008    
|                                                                     
|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,            |  |               |  |              
|23,748,234 and 22,434,282 shares issued and outstanding in 2007       |  |               |  |              
|and2006                                                               |  | 2,374,823     |  | 2,243,428    
|Capital in excess of par value                                        |  | 27,627,033    |  | 27,071,584   
|Deficit                                                               |  | (35,313,325)  |  | (33,554,700) 
|Accumulated other comprehensive loss, unrealized loss on securities   |  | (12,287)      |  | (9,102)      
|Total stockholders equity deficiency                                 |  | (5,323,756)   |  | (4,248,790)  
|Total liabilities and stockholders equity deficiency                 |  | $1,649,162    |  | $4,188,218   
|                                                                     
|See notes to the condensed consolidated financial statements.         |  |               |  |              
|                                                                     
|                                                                     
|2                                                                    

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

|                                            |  | For the Nine Months Ended |  | For the Three Months Ended
|------------------------------------------- |  | ------------------------- |  | --------------------------
|                                            |  | Aug. 31, 2007             |  | Aug. 31, 2006             
|                                           
|                                           
|Revenues                                    |  | $ 676,995                 |  | $ 105,681                 
|                                           
|Costs and expenses:                         |  |                           |  |                           
|Costs of services                           |  | 846,288                   |  | 346,233                   
|Selling, general and administrative         |  | 1,938,448                 |  | 1,729,203                 
|Depreciation and amortization               |  | 425,176                   |  | 215,106                   
|Total costs and expenses                    |  | 3,209,912                 |  | 2,290,542                 
|                                           
|Loss from operations                        |  | (2,532,917)               |  | (2,184,861)               
|                                           
|Other income (expense):                     |  |                           |  |                           
|Interest expense                            |  | (590,183)                 |  | (392,382)                 
|Interest and other income                   |  | 30,881                    |  | 19,244                    
|Change in warrant valuation                 |  | 494,920                   |  | 630,343                   
|Total other income (expense)                |  | (64,382)                  |  | 257,205                   
|                                           
|Loss from continuing operations before      |  |                           |  |                           
|discontinued operations                     |  | (2,597,299)               |  | (1,927,656)               
|                                           
|Discontinued operations                     |  |                           |  |                           
|Gain (loss) from discontinued operations    |  | (330,363)                 |  | 178,823                   
|Gain on disposal of discontinued operations |  | 1,169,037                 |  | -                         
|Gain from discontinued operations           |  | 838,674                   |  | 178,723                   
|                                           
|Net income (loss)                           |  | (1,758,625)               |  | (1,748,933)               
|                                           
|Other comprehensive loss                    |  |                           |  |                           
|unrealized loss on marketable securities    |  | (3,185)                   |  | (1,319)                   
|Comprehensive income (loss)                 |  | ($1,761,810)              |  | ($1,750,252)              
|                                           
|Basic income (loss) per share:              |  |                           |  |                           
|Loss from continuing operations before      |  |                           |  |                           
|Discontinued operations                     |  | ($0.12)                   |  | ($0.11)                   
|Income from discontinued operations         |  | .04                       |  | .01                       
|Net income (loss)                           |  | ($0.08)                   |  | ($0.10)                   
|                                           
|Weighted average number of common shares    |  |                           |  |                           
|outstanding                                 |  |                           |  |                           
|Basic                                       |  | 22,750,279                |  | 16,940,742                
|                                           
|                                           
|See notes to the condensed consolidated     |  |                           |  |                           
|financial statements.                       |  |                           |  |                           
|                                           
|                                           
|3                                          

---

|eLEC Communications Corp. and Subsidiaries     
|-----------------------------------------------
|Condensed Consolidated Statements of Cash Flows
|(Unaudited)                                    

|                                                                  |  | For the Nine Months Ended
|----------------------------------------------------------------- |  | -------------------------
|                                                                  |  | Aug. 31, 2007            
|                                                                 
|Net cash used in operating activities:                            |  | ($1,669,778)             
|                                                                 
|Cash flows used in investing activities, purchase of property and |  |                          
|equipment                                                         |  | (108,171)                
|                                                                 
|Cash flows from financing activities:                             |  |                          
|Repayment of short-term debt                                      |  | -                        
|Repayment of long-term debt                                       |  | (33,717)                 
|Proceeds from the exercise of options                             |  | -                        
|Proceeds from exercise of warrants                                |  | 48,095                   
|Proceeds from officer notes                                       |  | 81,000                   
|Proceeds from notes                                               |  | 370,000                  
|Net cash provided by financing activities                         |  | 465,378                  
|                                                                 
|Increase (decrease) in cash and cash equivalents                  |  | (1,312,571)              
|Cash and cash equivalents at beginning of period                  |  | 1,337,525                
|Cash and cash equivalents at the end of period                    |  | $ 24,954                 
|                                                                 
|                                                                 
|See notes to the condensed consolidated financial statements.     |  |                          
|                                                                 
|                                                                 
|4                                                                

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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 nine-month periods ended August 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-Major Customers                                                                           
|                                                                                                 
|During the nine-month and three-month periods ended August 31, 2007, one customer,               
|Allegiance Communications, LLC accounted for 45% and 52%, respectively, of revenue from          
|continuing operations. During the nine-month and three-month periods ended August 31, 2006,      
|one customer accounted for 24% and 17%, respectively, of revenue from continuing operations,     
|and a second customer accounted for 17% and 23%, respectively, of revenue from continuing        
|operations.                                                                                      
|                                                                                                 
|                                                                                                 
|                                                                                                 
|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 12,969,000 and 8,625,000 shares of common stock issuable upon the                  
|exercise of our outstanding stock options and warrants were excluded from the calculation of     
|loss per share for the nine-month periods ended August 31, 2007 and 2006, respectively, and      
|8,625,000 shares for the three months ended August 31, 2006, because the effect would be anti-   
|dilutive.                                                                                        
|                                                                                                 
|                                                                                                 
|Note 4-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 grow our IP telephony business, we face strong               
|                                                                                                 
|                                                                                                 
|5                                                                                                

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|competition. We continue to build our IP telephony business with significantly less financial    
|-------------------------------------------------------------------------------------------------
|resources than many of our competitors. 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 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,     
|                                                                                                 
|                                                                                                 
|6                                                                                                

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|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. Since the beginning in fiscal 2006, we have accounted for stock-based compensation         
|in accordance with the provisions of SFAS 123R and have elected the modified prospective           
|method. For the nine-month periods ended August 31, 2007 and 2006, we recorded                       
|approximately $133,000 and $147,000, respectively, in employee stock-based compensation              
|expense, which is included in our selling, general and administrative expenses. For the three-       
|month periods ended August 31, 2007 and 2006, we recorded approximately $44,000 and                  
|$47,000, respectively, in employee stock-based compensation expense. As of August 31, 2007,          
|there was approximately $107,000 of unrecognized stock-compensation expense for previously-          
|granted unvested options that will be recognized over a three-year period.                           
|                                                                                                     
|Note 6-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 have received a written offer for this business during the past 6 months that was far in excess   
|of the carrying value of the assets. We have also borrowed an additional $4 million effective        
|September 28, 2007 using these assets as collateral. Accordingly, we have determined that such       
|assets are not impaired.                                                                             
|                                                                                                     
|Note 7  Other Liabilities                                                                           
|                                                                                                     
|We have recorded other liabilities of approximately $854,000 for items with which we                 
|are negotiating settlements in conjunction with transactions related to the sale of former           
|subsidiaries (see Note 11). We believe we have valid disputes for many of these liabilities and      
|we are continuing to submit claims and present other evidence to reduce such liabilities. There      
|can be no assurance that we will be successful in our negotiations with various entities, and        
|ultimately, we may have to pay such amounts.                                                         
|                                                                                                     
|Note 8-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. Effective June 30, 1995, the plan was frozen, ceasing all benefit  
|accruals and resulting in a plan curtailment.                                                        
|                                                                                                     
|                                                                                                     
|7                                                                                                    

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|For the nine- and three-month periods ended August 31, 2007 and 2006, we recorded                 
|--------------------------------------------------------------------------------------------------
|pension expense of $72,000 and $24,000, respectively. In the nine-month period ended August       
|31, 2007, we made contributions valued at approximately $10,000 to our defined benefit plan.      
|No contributions were made during the three-months ended August 31, 2007. In the nine- and        
|three-month periods ended August 31, 2006, we contributed $101,500 and $49,000, respectively,     
|to the pension plan. We expect to make annual contributions of approximately $70,000 to our       
|defined benefit plan. The current investment strategy for the defined benefit plan is to primarily
|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 nine-month and three-       
|month periods ended August 31, 2007 or 2006.                                                      
|                                                                                                  
|Note 9  Principal Financing Arrangements                                                         
|                                                                                                  
|Effective September 28, 2007, we consummated a private placement pursuant to which                
|we issued to two institutional investors (the Investors), secured term notes in the aggregate   
|principal amount of $4,000,000 (the Notes). In connection with the private placement, we also   
|amended and restated two existing secured term notes issued to Laurus Master Fund, Ltd.           
|(Laurus) issued on November 30, 2005 (Amended Note 1) and May 31, 2006 (Amended              
|Note 2).                                                                                         
|                                                                                                  
|Absent earlier redemption, the Notes mature on September 30, 2010 (the Maturity                  
|Date). Interest will accrue on the unpaid principal and interest on the Notes at a rate per annum
|equal to the prime rate published inThe Wall Street Journalfrom time to time, plus two          
|percent (2%), subject to a minimum per annum rate of nine and three-quarters percent (9.75%).     
|Interest on the Notes is payable monthly on the first day of each month during the term of the    
|Notes, commencing November 1, 2007. We have deposited a total of $732,996 into an escrow          
|account and a restricted cash account to be used for the first 12 months of interest payments on  
|the Notes. We are required to make principal payments on the Notes in the aggregate amount of     
|$100,000 per month commencing on October 1, 2009 and on the first business day of each            
|succeeding month thereafter through and including the Maturity Date. Any principal amount that    
|remains outstanding on September 30, 2010 will be due and payable at that time.                   
|                                                                                                  
|Amended Note 1 amends and restates in its entirety (and is given in substitution for and          
|not in satisfaction of) that certain $2,000,000 Secured Term Note made by us in favor of Laurus   
|on November 30, 2005. The principal changes effected in Amended Note 1 were the elimination       
|of monthly principal payments prior to maturity and the change in the maturity date from          
|November 30, 2008 to September 30, 2010. Interest payments must still be paid monthly at a        
|rate per annum equal to the prime rate published inThe Wall Street Journalfrom time to time,    
|plus two percent (2%). The face amount of Amended Note 1 as of October 4, 2007 is $1,966,667      
|and the carrying amount is $1,205,000                                                             
|                                                                                                  
|Amended Note 2 amends and restates in its entirety (and is given in substitution for and          
|not in satisfaction of) that certain $1,700,000 Secured Term Note made by us in favor of Laurus   
|on May 31, 2006. The principal changes effected in Amended Note 2 were the elimination of         
|monthly principal payments prior to maturity and the change in the maturity date from May 31,     
|                                                                                                  
|                                                                                                  
|8                                                                                                 

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|2009 to September 30, 2010. Interest payments must still be paid monthly at a rate per annum        
|----------------------------------------------------------------------------------------------------
|equal to the prime rate published inThe Wall Street Journalfrom time to time, plus two            
|percent (2%). The face amount of Amended Note 2 as of October 4, 2007 is $1,428,000 and the         
|carrying amount is $1,068,000.                                                                      
|                                                                                                    
|The Notes, Amended Note 1 and Amended Note 2 are secured by a blanket lien on                       
|substantially all of our assets pursuant to the terms of security agreements executed by the        
|Company and its subsidiaries in favor of Laurus and a collateral agent for the Investors. In        
|addition, we have pledged our ownership interests in our subsidiaries pursuant to stock pledge      
|agreements executed by us in favor of Laurus and a collateral agent for the Investors securing      
|their obligations under the Notes. If an event of default occurs under the security agreement, the  
|stock pledge agreement or the promissory notes issued to Laurus or the Investors, the secured       
|parties have the right to accelerate payments under such promissory notes and, in addition to any   
|other remedies available to them, to foreclose upon the assets securing such promissory notes.      
|                                                                                                    
|As a result of the issuance of the Notes and Amended Note 1 and 2, we have no principal             
|payments due until October 1, 2009, and consequently, these debt obligations have been              
|classified as long-term liabilities as of August 31, 2007.                                          
|                                                                                                    
|In addition to the Notes, three sets of warrants that contain no registration requirements          
|were issued to the Investors (the A Warrants, B Warrants and C Warrants). The A               
|Warrants grant to the Investors the right to purchase for cash up to 94,722,072 shares of           
|Common Stock at an exercise price of $0.10 per share. The B Warrants grant the Investors the        
|right to purchase for cash up to 7,893,506 shares of Common Stock at an exercise price of $0.10     
|per share. The C Warrants grant the Investors the right to purchase for cash up to 23,680,518       
|shares of Common Stock at an exercise price of $0.10 per share. All of such warrants expire on      
|September 30, 2017. If we repay the Notes, Amended Note 1 and Amended Note 2 in full prior          
|to September 30, 2009, then the C Warrants shall be cancelled and terminated. If our operating      
|cash flow for any two consecutive months during the thirteen (13) month period ending October       
|31, 2008 is greater than $0, then the B Warrants shall be cancelled and terminated. The Warrants    
|do not contain registration rights and require the Investors to limit the selling of any Common     
|Stock of the Company issued upon the exercise of the Warrants to a maximum of twenty-five           
|percent (25%) of the aggregate number of shares of the Common Stock traded on such trading          
|day.                                                                                                
|                                                                                                    
|On June 26, 2007, the company that purchased our two former subsidiaries (see Note 11)              
|paid in full our term note due to Laurus, with a maturity date of February 8, 2008, and a carrying  
|amount of $1,006,800. This note was paid for in conjunction with the transfer of ownership of       
|our former subsidiaries and the issuance to the purchaser of 808,000 shares of our common           
|stock.                                                                                              
|                                                                                                    
|Note 10-Income Taxes                                                                                
|                                                                                                    
|At November 30, 2006, we had net operating loss carryforwards for Federal income tax                
|purposes of approximately $25,600,000 expiring in the years 2008 through 2026. As a result of       
|the sale of two of our 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. Furthermore, as a result of
|the issuance of new warrants in conjunction with the sale of secured term notes effective           
|                                                                                                    
|                                                                                                    
|9                                                                                                   

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|September 28, 2007 (see Note 8), under the provisions of Internal Revenue Code Section 382, we    
|--------------------------------------------------------------------------------------------------
|have triggered a change in control that places an annual limitation of approximately $250,000 on  
|the utilization of our remaining net operating loss carryforwards until the year 2028. Because of 
|this limitation, we estimate that the total net operating loss carryforwards available to us is   
|approximately $5,000,000. We did not provide for a tax benefit, as it is more likely than not that
|any such benefit will not be realized.                                                            
|                                                                                                  
|                                                                                                  
|Note 11 - Sale of Subsidiaries                                                                    
|                                                                                                  
|On December 14, 2006, we entered into two separate definitive purchase agreements to              
|sell to Cyber Digital, Inc. (Purchaser), a publicly-traded shell company, our two former        
|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 nine-month and three-month periods ended August      
|31, 2007 and 2006. The gain on the sale of the CLECs of approximately $1,169,000 was              
|recorded in the third quarter of fiscal 2007, as the sale transaction was completed in June 2007. 
|                                                                                                  
|CLEC revenues amounted to approximately $3,013,000 and $6,496,000 for the nine-months             
|periods ended August 31, 2007 and 2006, respectively and approximately $1,905,000 for the         
|three-month period ended August 31, 2006. The CLEC operations were sold on June 1, 2007, and      
|consequently we had no CLEC revenue in the three-month period ended August 31, 2007.              
|                                                                                                  
|                                                                                                  
|Note 12  Accounts Payable and Accrued Expenses                                                   
|                                                                                                  
|Included in accounts payable and accrued expenses are accrued interest payable of                 
|approximately $563,000 and accrued pension expense payable of approximately $317,000 as of        
|August 31, 2007, as compared to accrued interest payable of approximately $77,000 and accrued     
|pension expense payable of approximately $297,000 as of November 30, 2007.                        
|                                                                                                  
|                                                                                                  
|10                                                                                                

---

|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      
|                                                                                                  
|                                                                                                  
|11                                                                                                

---

|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.                                               
|                                                                                                   
|                                                                                                   
|12                                                                                                 

---

|Plan of Operations                                                                                 
|---------------------------------------------------------------------------------------------------
|                                                                                                   
|Our objective is to build a profitable Internet-based 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.                                
|                                                                                                   
|Our strategy is to grow rapidly by leveraging the capital, customer bases 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, 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 by 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.                             
|                                                                                                   
|                                                                                                   
|Nine Months August 31, 2007 vs. Nine Months Ended August 31, 2006                                  
|                                                                                                   
|Our revenue from continuing operations for the nine-month period ended August 31,                  
|2007 increased by approximately $571,000, or approximately 539%, to approximately $677,000         
|as compared to approximately $106,000 reported for the nine-month period ended August 31,          
|2006. The increase in our revenues was directly related to the increase in the number of           
|wholesale customers that began reselling our Internet telephone service. At August 31, 2007, we    
|were billing 48 wholesale customers, as compared to 17 customers at August 31, 2006. As of         
|August 31, 2007, we had signed 96 wholesale customer contracts, consisting of seven CLECs,         
|seven cable operators, five Internet service providers, eight data integrators, eight carriers, 33 
|resellers and 28 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 96 signed wholesale customers, we have              
|approximately 40 potential customers in trial. In October 2007, we attended two industry trade     
|shows and accumulated 63 additional leads from face-to-face meetings. 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 revenue in the fourth quarter of
|fiscal 2007 will continue to maintain a strong quarter-to-quarter growth and will exceed           
|$350,000.                                                                                          
|                                                                                                   
|                                                                                                   
|13                                                                                                 

---

|We reported a negative gross profit for the nine-month period ended August 31, 2007 of                 
|-------------------------------------------------------------------------------------------------------
|approximately ($169,000), which was an improvement of approximately $71,000 over the                   
|negative gross profit of approximately ($240,000) reported in the nine-month period ended              
|August 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. We anticipate that     
|due to higher revenue dollars that we are currently generating and the addition of two vendors         
|who are providing us with lower cost routing than that which we previously had received, that          
|beginning in October 2007 we will realize additional improvement in our gross margin.                  
|                                                                                                       
|Selling, general and administrative expenses increased by approximately $209,000, or                   
|approximately 12%, to approximately $1,938,000 for the nine-month period ended August 31,              
|2007 from approximately $1,729,000 reported in the same prior-year fiscal period. Additional           
|personnel expense, including options for a consultant, accounted for the majority of the increase.     
|                                                                                                       
|Depreciation and amortization expense increased by approximately $210,000 for the nine                 
|months ended August 31, 2007 to approximately $425,000 as compared to approximately                    
|$215,000 for the same period in fiscal 2006. Approximately $153,000 of the increase was for the        
|amortization of financing costs related to our financing agreements and approximately $57,000          
|related to depreciation of our Internet telephony platform.                                            
|                                                                                                       
|Interest expense increased by approximately $198,000 to approximately $590,000 for the                 
|nine months ended August 31, 2007 as compared to approximately $392,000 for the nine months            
|ended August 31, 2006. The increase in interest expense was due to a higher level of debt in the       
|2007 fiscal period being associated with continuing operations. Approximately $195,000 and $447,000    
|in interest expense in the nine months ended August 31, 2007 and 2006 has been included in discontinued
|operations, because the debt was financing those operations.                                           
|                                                                                                       
|Warrant income for the nine-month period ended August 31, 2007 amounted to                             
|approximately $495,000, due to the decrease in the market value of our common stock from               
|November 30, 2006 to August 31, 2007, as compared to the warrant income of approximately               
|$630,000 for the same period in fiscal 2006, which resulted from a decrease in the price of our        
|common stock at August 31, 2006 as compared to the value at November 30, 2005.                         
|                                                                                                       
|Discontinued operations reflected the income for the nine-month periods ended August                   
|31, 2007 and 2006 attributable to our former CLEC operations, which were sold in June 2007.            
|The gain from discontinued operations in fiscal 2007 included a gain of approximately                  
|$1,169,000 on the sale of the CLEC operations.                                                         
|                                                                                                       
|                                                                                                       
|Three Months Ended August 31, 2007 vs. Three Months Ended August 31, 2006                              
|                                                                                                       
|Our revenue from continuing operations for the three-month period endedAugust31,                       
|2007 increased by approximately $224,000, or approximately 509%, to approximately $268,000             
|as compared to approximately $44,000 reported for the three-month period endedAugust31,                
|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, atAugust31,         
|2007, we were billing 45 wholesale customers as compared to 15 customers at August 31, 2006.           
|                                                                                                       
|                                                                                                       
|14                                                                                                     

---

|We reported a negative gross profit for the three-month period ended August 31, 2007 of         
|------------------------------------------------------------------------------------------------
|approximately ($42,000), which was an improvement of approximately $41,000 over the             
|negative gross profit of approximately ($83,000) reported in the three-month period ended       
|August 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. As discussed    
|above, we anticipate that due to the higher revenue dollars that we are currently generating and
|the addition of two vendors that are providing us with lower-cost routing than that which we    
|previously had received, that beginning in October 2007 we will realize additional improvements 
|in our gross margin.                                                                            
|                                                                                                
|Selling, general and administrative expenses increased by approximately $21,000, or             
|approximately 4%, to approximately $603,000 for the three-month period ended August 31, 2007    
|from approximately $582,000 reported in the same prior year fiscal period.                      
|                                                                                                
|Depreciation and amortization expense increased by approximately $83,000 for the three          
|months ended August 31, 2007 to approximately $190,000 as compared to approximately             
|$106,000 for the same period in fiscal 2006. Approximately $17,000 of the increase was          
|primarily for higher depreciation expense related to our Internet telephony platform and $66,000
|was for the amortization of financing costs related to our financing agreements.                
|                                                                                                
|Interest expense increased by approximately $84,000 to approximately $234,000 for the           
|three months ended August 31, 2007 as compared to approximately $150,000 for the three          
|months period ended August 31, 2006. This increase is due to lower effective debt levels        
|charged to operations in the quarter ended August 31, 2006. Included in discontinued            
|operations in the fiscal 2006 quarter is approximately $84,000 in interest expense.             
|                                                                                                
|Warrant income for the three months ended August 31, 2007 amounted to approximately             
|$1,005,000 due to the decrease in the market price of our common stock at August 31, 2007 as    
|compared to May 31, 2007. Similarly, a decrease in the market price of our common stock at      
|August 31, 2006 as compared to the market price at May 31, 2007, generated warrant income of    
|approximately $406,000 in the three month period ended August 31, 2006.                         
|                                                                                                
|Discontinued operations reflected the net income for the three-month periods ending             
|August 31, 2007 and 2006 attributable to our former CLEC operations, which were sold in June    
|2007. The gain from the sale of the discontinued operations in fiscal 2007 was approximately    
|$1,169,000.                                                                                     
|                                                                                                
|Liquidity and Capital Resources                                                                 
|                                                                                                
|At August 31, 2007, we had cash and cash equivalents of approximately $25,000 and               
|negative working capital of approximately $3,580,000. On September 28, 2007 we borrowed $4      
|million to enhance our cash balances and provide us with the cash proceeds we project is        
|necessary for the working capital we need to become a profitable company. We have deposited     
|an aggregate of $732,996 in a restricted cash account and a cash escrow account that is         
|designated to make interest payments for the next 12 months on all of our outstanding           
|indebtedness. The notes we issued in September 2007 require no principal payments until         
|                                                                                                
|                                                                                                
|15                                                                                              

---

|October 1, 2009. Our other term notes have been amended and no principal payments are due            
|-----------------------------------------------------------------------------------------------------
|until September 30, 2010, when the notes mature.                                                     
|                                                                                                     
|Net cash used in operating activities aggregated approximately $1,670,000 and                        
|$1,325,000 in the nine-month periods ended August 31, 2007 and 2006, respectively. The               
|principal use of cash in the fiscal 2007 period was the loss for the period of approximately         
|$1,759,000, which was partially offset by a non-cash mark-to-market warrant adjustment of            
|$495,000 and a net gain from discontinued operations of $839,000. The principal use of cash in       
|the fiscal 2006 period was the loss for the period of approximately $1,749,000.                      
|                                                                                                     
|Net cash used in investing activities in the nine-month periods ended August 31, 2007                
|and 2006 aggregated approximately $108,000 and $240,000, respectively, resulting primarily           
|from expenditures related to enhancements to our IP telephony software.                              
|                                                                                                     
|Net cash provided by financing activities aggregated approximately $465,000 and                      
|$1,695,000 in the nine-month periods ended August 31, 2007 and 2006, respectively. In fiscal         
|2007, net cash provided in financing activities resulted from the exercise of warrants of            
|approximately $48,000 and short-term borrowings that aggregated approximately $451,000, and          
|was offset by the repayment of long-term debt of approximately $34,000. In fiscal 2006, net cash     
|provided by financing activities resulted from the proceeds of long-term notes of approximately      
|$2,329,000, which was partially offset by the repayment of debt of approximately $729,000.           
|                                                                                                     
|For the nine months ended August 31, 2007, we had approximately $108,000 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 next 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.                                                                                         
|                                                                                                     
|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 the notes we issued on September 28, 2007 for a         
|gross amount of $4 million provides us with adequate cash to fund our operations and service our     
|debt for the next 12 months.                                                                         
|                                                                                                     
|Item 3. Quantitative and Qualitative Disclosure About Market Risk                                    
|                                                                                                     
|Our outstanding debt is primarily under three borrowing arrangements with one lender                 
|and its affiliates 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 47% on our November 2005 financing and 185%            
|on the $650,000 portion of our August 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   
|                                                                                                     
|                                                                                                     
|16                                                                                                   

---

|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 third 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 amounted 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.              
|                                                                                                
|                                                                                                
|17                                                                                              

---

|eLEC COMMUNICATIONS CORP.
|-------------------------
|                         
|PART II-OTHER INFORMATION
|                         
|Item 2.                  
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|Item 6.                  
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|                         
|18                       

---

|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: October 22, 2007                                                                         
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|19                                                                                             

---

|EXHIBIT INDEX
|-------------
|             
|Exhibit      
|Number       
|             
|31.1         
|             
|             
|             
|32.1         
|             
|             
|             
|             
|20           

---

|                                                                                                     |  |                                                                                               |  | 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:  October 22, 2007
|                       
|                        |  |                                                                                           |  | /s/ Paul H. Riss                                                     
|                        |  |                                                                                           |  | Paul H. Riss                                                         
|                        |  |                                                                                           |  | Chief Executive Officer and Chief                                    
|                        |  |                                                                                           |  | Financial Officer                                                    
|                       
|                       
|22                     

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|                                                                                             |  |                             |  | 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 August 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: October 22, 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.                                                       
|                                                                                            
|                                                                                            
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