**SECURITIES AND EXCHANGECOMMISSION**

**Washington,D.C. 20549**

 

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**FORM 10-Q/A**

 

| **ý**                             | ** ** | **QUARTERLY  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF  1934**  |
|----------------------------------------|------------|-----------------------------------------------------------------------------------------------------|
| ** **                             | ** ** | ** **                                                                                          |
| ** **                             | ** ** | **FOR THE  QUARTERLY PERIOD ENDED JUNE 30, 2004**                                              |
| ** **                             | ** ** | ** **                                                                                          |
| **OR**                                 |
| ** **                             | ** ** | ** **                                                                                          |
| **o**                                  | ** ** | **TRANSITION  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF  1934** |
| ** **                             | ** ** | ** **                                                                                          |
| **Commission  file number: 000-29391** |

 

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| **VIA NET.WORKS, INC.**                                                   |
|--------------------------------------------------------------------------------|
| (Exact name  of registrant as specified in its charter)                        |
|                                                                           |   |   |
| **Delaware**                                                                   |   | **84-1412512** |
| (State or  other jurisdiction)                                                 | ** ** | (I.R.S. Employer  Identification No.) |
|                                                                           |   |   |
| **H. Walaardt Sacrestraat 401-403**                                            |
| **1117 BM Schiphol**                                                           |
| **The Netherlands**                                                            |
| (Address of  principal executive offices)                                      |
|                                                                           |   |   |
| Registrant’s  telephone number, including area code: **+31  20 502 0000** |
|                                                                           |   |   |
| (Former name  or former address, if changed since last report)                 |

 

Indicate by check mark whether theregistrant: (1) has filed all reports required to be filed bySection 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant wasrequired to file such report) and (2) has been subject to such filingrequirements for the past 90 days. Yes ý  No o

 

Indicate by check mark whether the registrantis: an accelerated filer (as defined in Rule 12b-2 of the ExchangeAct).  Yes o  No ý

 

As of August 2, 2004, there wereoutstanding 56,053,988 shares of the registrant’s common stock and 5,050,000shares of the registrant’s non-voting common stock.

 

**ExplanatoryNote:**

 

This is to amend the cover pageof VIA NET.WORKS, Inc.’s Form 10-Q for the three and six months ended June 30,2004 to correct the fact that, due to a printer’s error, the box regarding theregistrant’s accelerated filer status was incorrectly marked "Yes".No other changes to the Form 10-Q previously filed have been made.

 

 

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**SIGNATURES**

 

Pursuant to the requirements of theSecurities Exchange Act of 1934, VIA NET.WORKS, Inc. has duly caused thisreport to be signed on its behalf by the undersigned, thereunto duly authorized

 
|                       | VIA NET.WORKS, INC. |
|----------------------------|---------------------|
|                       |                |   |
|                       |                |   |
| Date: August 18, 2004 | By:                 | /s/ Rhett S.  Williams |
| * *                   | * *            | *Chief  Executive Officer (Principal Executive Officer)  and Director* |
| * *                   | * *            | * * |
| Date: August 18, 2004 | By:                 | /s/ Cameron  Mackenzie |
| * *                   | * *            | *Interim Chief Financial Officer  (Principal Financial and Accounting Officer)* |

 

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