Exhibit 10.24
  AMENDMENT NO. 2 TO
CREDIT AGREEMENT
 Second Amendment Credit Agreement Holdings Broadview
Networks Broadview MA Broadview VA Bridgecom International Borrowers Syndication Agent CIT Administrative Agent
 BACKGROUND
 Existing Credit Agreement Credit Agreement
   NOW THEREFORE
 Section 1 . DEFINED TERMS.
  Section 2 CONSENT
  Section 3 AMENDMENT TO THE EXISTING CREDIT AGREEMENT.
 Amendment and Addition of Certain Defined Terms. (a) add Credit Party Second Amendment Second Amendment Effective Date Specified License
Eliminations Specified Licenses Specified Subsidiary Specified
Subsidiaries Specified Subsidiary Eliminations Trigger Period amend and restate Applicable Margin Maturity
Date Trigger Event
  1




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Applicable Margin
 Credit Party
 Maturity Date Section 2.5 Section 10.2(a)
 Second Amendment
 Second Amendment Effective Date
 Specified Subsidiary Schedule A Specified Subsidiaries Schedule A
 Specified License Eliminations
 Specified Licenses Schedule B
 Specified Subsidiary Eliminations
 Trigger Event
   minus
  2




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Trigger Period
   th
 Modification to Terms Generally
  Modification of Voluntary Reductions in Revolving Credit Commitments
 Imposition of Prepayment Fee
 Prepayment Fee Section 10.2
   3




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Modification to Collateral Reporting
  Modification to Post-Closing Obligations.
 Modification of Notices
 If to Administrative Agent, Swingline Lender or initial Issuing Bank:
    
    The CIT Group/Business Credit, Inc.
11 West 42nd Street
New York, New York 10036
Attention: Portfolio Managerwith a copy to:
    
    Stradley Ronon Stevens & Young, LLP
2005 Market Street, Suite 2600
Philadelphia, PA 19103
Attention: Gary P. Scharmett, Esquire
Telephone No: (215) 564-8046
Telecopy No. (215) 564-8120
 Section 4 GENERAL RELEASE; INDEMNITY
 Release Releasors Claims Releasees
  4




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Section 4.1
 Indemnity
 Ratification of Liability
 Section 5 REPRESENTATIONS AND WARRANTIES AND COVENANTS
  The Second Amendment
  5




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No Default or Event of Default.
 Solvency.
 Status of Specified Subsidiaries de minimis de minimis
 Status of Specified Licenses
 Restatement of Representations and Warranties.
 Section 6 CONDITIONS TO EFFECTIVENESS.
 Second Amendment
Effective Date
 Loan Documents.
 Other.
 Amendment Fee
  6




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Section 7 CONSENT AND AFFIRMATION OF GUARANTORS.
  Section 8 MISCELLANEOUS
 Governing Law
 Severability
 Counterparts
 Headings
 Negotiations
 Nonwaiver.
 Reference to and Effect on the Credit Agreement
 Further Assurances
  7




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Post-Closing Obligation
 IN WITNESS WHEREOF
 BORROWERSBROADVIEW NETWORKS HOLDINGS, INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBROADVIEW NETWORKS INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBROADVIEW NETWORKS OF MASSACHUSETTS, INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBROADVIEW NETWORKS OF VIRGINIA, INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBRIDGECOM INTERNATIONAL, INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial Officer SIGNATURES CONTINUED ON FOLLOWING PAGE
  8




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GUARANTORSBRIDGECOM HOLDINGS, INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerTRUCOM CORPORATIONBy:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBRIDGECOM SOLUTIONS GROUP, INC.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerOPEN SUPPORT SYSTEMS, LLCBy:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBROADVIEW NP ACQUISITION CORP.By:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial OfficerBV-BC ACQUISITION CORPORATIONBy:
    /s/ Corey RinkerName:
    Corey RinkerTitle:
    Chief Financial Officer SIGNATURES CONTINUED ON FOLLOWING PAGE
  9




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ADMINISTRATIVE AGENTTHE CIT GROUP/BUSINESS CREDIT, INC.By:

/s/
Evelyn KusoldName:
    Evelyn KusoldTitle:
    Vice PresidentLENDERS:THE CIT GROUP/BUSINESS CREDIT, INC.By:

/s/
Evelyn KusoldName:
    Evelyn KusoldTitle:
    Vice PresidentJEFFERIES FINANCE LLCBy:

/s/ Carl
TorielloName:
    Carl TorielloTitle:
    Chief Operating Officer  10




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Schedule A
 Specified Subsidiaries
 
  11




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##### 



Schedule B
 Specified Licenses
 State
    
    ATX Licensing, Inc.
    
    Broadview NPAcquisition, Inc.
    
    ARC Networks, Inc.
    
    BridgeComInternational, Inc.Federal Communications Commission
    
    Section 214 Domestic for Listed States
    
    Section 214 Domestic for Listed States
    
    Section 214 Domestic for Listed States
    
    Section 214 Domestic for Listed StatesAlabama
    
    IXC
Foreign CorporationArizona
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign CorporationArkansas
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationCalifornia
    
    CLEC
IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    CLEC
IXC
Foreign Corporation
    
    IXC
Foreign CorporationColorado
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationFlorida
    
    IXC
Foreign Corporation
    
    
    
    CLEC
IXC
Foreign Corporation
    
    IXC
Foreign CorporationGeorgia
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationIdaho
    
    IXC
Foreign Corporation
    
    
    
    
    
    IXC
Foreign CorporationIllinois
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationIndiana
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationIowa
    
    IXC
Foreign Corporation
    
    
    
    
    
    IXC
Foreign CorporationKansas
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationKentucky
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationLouisiana
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationMichigan
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationMinnesota
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign CorporationMississippi
    
    IXC
Foreign CorporationMissouri
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign CorporationMontana
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationNebraska
    
    IXC
Foreign CorporationNevada
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
  12




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State
    
    ATX Licensing, Inc.
    
    Broadview NPAcquisition, Inc.
    
    ARC Networks, Inc.
    
    BridgeComInternational, Inc.New Mexico
    
    IXC
Foreign CorporationNorth Carolina
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign CorporationNorth Dakota
    
    IXC
Foreign CorporationOhio
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    CLEC
IXC
Foreign Corporation
    
    IXC
Foreign CorporationOklahoma
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationOregon
    
    IXC
Foreign Corporation
    
    IXC
Foreign CorporationSouth Carolina
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign CorporationTennessee
    
    IXC
Foreign Corporation
    
    
    
    IXC
Foreign CorporationTexas
    
    IXC
Foreign Corporation
    
    IXC
Foreign Corporation
    
    CLEC
IXC
Foreign Corporation
    
    IXC
Foreign CorporationUtah
    
    IXC
Foreign CorporationWashington
    
    IXC
Foreign Corporation
    
    
    
    
    
    IXC
Foreign CorporationWisconsin
    
    IXC
Foreign Corporation
  13