Document:

<PAGE>

                                                                   Exhibit 10.2

Omitted information, for which [ * ] has been substituted herein, has been
omitted pursuant to a request for confidential treatment and such information
has been filed separately with the office of the Secretary of the Securities and
Exchange Commission.

                                     AT&T Master Agreement No.: _______________
                               Master Agreement Effective Date: _______________

                     AT&T Asynchronous Transfer Mode Service
                            Service Order Attachment

<TABLE>
<CAPTION>

------------------------------------------   -----------------------------------------   ----------------------------------------
CUSTOMER Legal Name ("Customer")             AT&T Corp. (or enter AT&T signing entity)   AT&T Sales Contact Name
                                             ("AT&T")                                    Primary Contact
------------------------------------------   -----------------------------------------   ----------------------------------------
<S>                                          <C>                                         <C>
Easylink Services Corp                       AT&T Corp.                                  Larry Bagley
------------------------------------------   -----------------------------------------   ----------------------------------------
CUSTOMER Address                             AT&T Corp. Address and Contact              AT&T Sales Contact Information
------------------------------------------   -----------------------------------------   ----------------------------------------
Street Address: 33 Knightsbridge Rd          55 Corporate Drive                          Street Address 32 Avenue of Americas
City: Piscataway                             Bridgewater, New Jersey 08807               City: New York
State/Province NJ                                                                        State/Province NY
Country: United States                       AtIn Master Agreement Support Team          Domestic/International Zip Code: 10013
Domestic/International Zip Code: 08854                                                   Telephone 212-387-5213
                                             url http://ma.kweb.att.com/                 Email labagley
                                                                                         Sales/Branch Manager: Maryann Allen
                                                                                         Sales Strata (if applicable): Wholesale
                                                                                         Sales Region Northeast

<CAPTION>

------------------------------------------   -----------------------------------------   ----------------------------------------
CUSTOMER Contact                             AT&T Address and Contact (if signing        AT&T Authorized Agent Information
                                             entity other than AT&T Corp.)               (if applicable) Primary Contact
------------------------------------------   -----------------------------------------   ----------------------------------------
<S>                                          <C>                                         <C>
Name George Frylinck                                                                     Name
Title Vice President                                                                     Agent Company Name:
Telephone: 732-652-3713                                                                  Agent Address
Fax                                                                                      City:
Email: gfrylinck@easylink.com                                                            State
                                                                                         Domestic/International Zip Code:
                                                                                         Telephone:
                                                                                         Fax
                                                                                         Email
                                                                                         Agent Auth Code
<CAPTION>

------------------------------------------   -----------------------------------------   ----------------------------------------
CUSTOMER Billing Address
------------------------------------------   -----------------------------------------   ----------------------------------------
<S>                                          <C>                                         <C>
Street Address: 33 Knightsbridge Rd
City: Piscataway
State/Province NJ
Domestic Zip Code: 08854
------------------------------------------   -----------------------------------------   ----------------------------------------

</TABLE>

This Service Order Attachment (and its schedules) is part of the Agreement
between AT&T and Customer referenced above.

In the event of a conflict among terms, the order of descending priority shall
be this Service Order Attachment, the Agreement's general terms and conditions,
and the AT&T Service Guide.

Customer hereby places an order for:
   |X| New ATM Attachment     |_| Amendment Number _ to existing ATM Attachment

Existing Attachment or contract termination:

   |_| Check here and identify any AT&T ATM Attachment or other AT&T Attachment
       or contract being terminated in conjunction with this order. Also specify
       the Attachment No. or contract execution date. (Note: Charges may apply
       as specified in the Attachment or contract being terminated.) Attachment
       or contract ____________ Attachment No. or contract execution date ____
       ____________

================================================================================

AGREED                                     AGREED

Easylink Services Corp                     AT&T Corp.

By: /s/ G. R. Frylinck                     By: /s/ Maryann Allen
    ------------------------------             -------------------------------
(Authorized Signature)                     (Authorized Signature)
George R. Frylinck                         Maryann Allen
----------------------------------         -----------------------------------
(Typed or Printed Name)                    (Typed or Printed Name)

Vice President                             General Manager
----------------------------------         -----------------------------------
(Title)                                     (Title)

26 April 2004                               26 April 2004
----------------------------------          ----------------------------------
(Date)                                      (Date)

                          AT&T and Customer Proprietary
                     AT&T Asynchronous Transfer Mode Service

                                                                    Page 1 of 3

<PAGE>

                                     AT&T Master Agreement No.: _______________
                               Master Agreement Effective Date: _______________

Omitted information, for which [ * ] has been substituted herein, has been
omitted pursuant to a request for confidential treatment and such information
has been filed separately with the office of the Secretary of the Securities and
Exchange Commission.

                     AT&T Asynchronous Transfer Mode Service
                            Service Order Attachment

1. THE SERVICE

A. AT&T will provide the following Service to Customer under this Attachment.
The service descriptions and other provisions relating to the Service will be as
set forth in this Attachment, the Agreement's general terms and conditions, and
the appropriate sections of the Service Guide. Except to the extent that
credits, waivers, discounts and stabilized prices are specified in this
Attachment, pricing for the Service will be as set forth in the Service Guide.

    o  AT&T Asynchronous Transfer Mode Service

2. DEFINITIONS

Capitalized terms used but not defined in this Attachment are defined elsewhere
in the Agreement.
A. "AT&T CPE" means equipment provided under this Attachment by AT&T or its
suppliers and located on Customer's premises.
B. "Effective Date" is the date on which the last party signs this Attachment.
C. "Service" means collectively all of the service components Customer orders
under this Attachment, as more fully described in the Service Guide.
D. "Service Guide" consists of the standard AT&T service descriptions, pricing
and other provisions, as revised by AT&T from time to time, relating to Service
offered under this Attachment. The Service Guide is located at
http://www.att.com/abs/serviceguide or such other AT&T designated location.

3. TERM AND TERMINATION

A. The term of this Attachment ("Attachment Term") shall begin on the Effective
Date and continue for [36] months. After the Attachment Term, this Attachment
shall continue in effect on a month-to-month basis under the terms of the
Agreement until terminated by either party upon thirty (30) days prior written
notice. The Attachment Term may be extended by Customer for an additional
one-year period at the rates, terms and conditions then in effect under this
Attachment, provided AT&T receives Customer's written notice to extend at least
45 days prior to the last day of the original Attachment Term.

B. Customer may terminate this Attachment during the Attachment Term without
incurring a Termination Charge: (1) if Customer terminates this Attachment as
permitted for cause, or (2) if Customer replaces this Attachment with a new
Attachment with AT&T for data services: (i) having a new term equal to or
greater than the remaining term commitment under this Attachment, but not less
than [361 months, and (ii) a revenue commitment that is equal to or greater than
the total revenue commitment under this Attachment. However, in either case
Customer agrees to pay all charges incurred as of the termination date.

C. Customer may terminate this Attachment for convenience by giving AT&T at
least thirty (30) days' prior written notice and paying the applicable charges
set forth in Section 3.D.

D. In the event of a termination of this Attachment either by Customer for its
convenience or by AT&T as permitted for cause under the Agreement, then Customer
must pay: (i) all charges incurred as of the effective date of termination, (ii)
waived Port and PVC installation charges for Ports and PVCs which have not met
the applicable Minimum Retention Period as of the termination date, (iii) all
access facilities termination charges and other third party charges incurred by
AT&T due to the termination, (iv) the remaining charges associated with any AT&T
CPE, and (v) if there is a MARC under this Attachment, a Termination Charge
equal to 35% of the unsatisfied MARC for the year in which the Customer
discontinues this Attachment and 35% of the MARC for each year remaining in the
Attachment Term.

4. REVENUE COMMITMENTS

The discounts in Section 5 are based on a Minimum Annual Revenue Commitment
("MARC") under this Attachment. Customer's total undiscounted Monthly Charges
("Covered Charges") are counted towards the MARC.

        ---------------         ----------------------
               YEAR                 ATM MARC
        ---------------         ----------------------
                1                     $0.00
        ---------------         ----------------------
                2                     $0.00
        ---------------         ----------------------
                3                     $0.00
        ---------------         ----------------------

At the end of each year of the Attachment Term, if the total
Covered Charges for that year are less than the MARC for that year, Customer
will be billed a shortfall charge equal to the difference between the MARC and
the Covered Charges, less the discount.

5. DISCOUNTS

The discounts in the table below will apply to Customer's total undiscounted
Monthly Charges ("Covered Charges") for the specified Services.

----------------      -------------
Covered                 Discount
Charges                  Applied
----------------      -------------
[*]                        [*]
[*]                        [*]
[*]                        [*]
----------------      -------------
[*][*]                     [*]
----------------      -------------
[*]                        [*]
----------------      -------------
[*]                        [*]
----------------      -------------
[*]                        [*]
----------------      -------------
[*]                        [*]
----------------      -------------

                          AT&T and Customer Proprietary
                     AT&T Asynchronous Transfer Mode Service

                                                                    Page 2 of 3
<PAGE>

                                     AT&T Master Agreement No.: _______________
                               Master Agreement Effective Date: _______________

                     AT&T Asynchronous Transfer Mode Service
                            Service Order Attachment

6. CREDITS AND WAIVERS

WAIVERS (Except DSL Access Ports)
AT&T will waive the Installation Charge for any Port or PVC that remains in
service for at least [*] ("Minimum Retention Period"). Customer agrees to pay
the Installation Charge if a Port or PVC does not remain in service for the
Minimum Retention Period.

DSL ACCESS PORT WAIVER
AT&T will waive the DSL Access Port Installation Charge for any DSL Access Port
that remains in service for [*] ("Minimum Retention Period"). Customer agrees to
pay the Installation Charge if a DSL Access Port does not remain in service for
the Minimum Retention Period.

RECURRING CHARGES WAIVER
AT&T will waive Customer's discounted Covered Charges [*] of the Attachment
Term. Customer agrees to pay these waived charges if Customer terminates this
Attachment for any reason prior to the end of the Attachment Term.

7. AT&T CPE

If AT&T installs AT&T CPE on Customer's premises for the purpose of enabling
AT&T to provide the Service to Customer, Customer will have no right, title, or
interest in such AT&T CPE. Customer shall keep the AT&T CPE free from all liens,
charges, and encumbrances. Customer is liable for damage to or loss of AT&T CPE
(including damage or loss caused by force majeure events) except to the extent
caused by AT&T or its suppliers.

8. DSL Access Port

If DSL Access Port components are no longer available to AT&T on commercially
reasonable terms, AT&T may terminate Enhanced DSL Access to Frame Relay Service
provided under this Attachment, without liability, upon sixty (60) days' prior
written notice to Customer.

9. RATES

9.1 The recurring and non-recurring charges for the following AT&T ATM Services
provided under this Attachment shall be as specified in the Service Guide and
are stabilized for the Attachment Term.

      o      Domestic ATM, Local ATM, and Enhanced DSL Access to
             FRS with a rate effective date of 10/20/2003
      o      International End-to-End ATM with a rate effective date of
             09/20/2003

9.2 The recurring and non-recurring charges for Domestic FRS/ATM Interworking,
Local FRS/ATM Interworking, and International Service Interworking Ports and
PVCs [*] Domestic FRS, Local FRS, and International FRS, respectively, as
specified in Customer's contract agreement for Frame Relay Service, or if
Customer does not have a contract agreement for Frame Relay Service, the AT&T
Business Service Guide for Frame Relay Service.
9.3 The following charges are in lieu of the corresponding charges in the
Service Guide and are stabilized for the Attachment Term.

-------------------------- -----------------------
           [*]                      [*]
-------------------------- -----------------------
           [*]                      [*]
-------------------------- -----------------------
           [*]                      [*]
-------------------------- -----------------------

                          AT&T and Customer Proprietary
                     AT&T Asynchronous Transfer Mode Service

                                                                    Page 3 of 3<PAGE>

                                                                   Exhibit 10.3

Omitted information, for which [ * ] has been substituted herein, has been
omitted pursuant to a request for confidential treatment and such information
has been filed separately with the office of the Secretary of the Securities and
Exchange Commission.

AT&T Data Service Terms and Pricing                                 Page 1 of 5

                 AT&T Data Service Terms and Pricing Attachment
                 ----------------------------------------------

CUSTOMER Name (Full Legal Name): Easylink Services Corp.
Date of Execution of Master      /s/ G R Frylinck    26 Apr 04    (by CUSTOMER)
Agreement:                       -----------------------------
                                 /s/ Maryann Allen   26 Apr 04    (by AT&T)
                                 -----------------------------

1.   Services Provided. AT&T will provide the following Services to CUSTOMER
     under this Attachment and pursuant to the terms of the Master Agreement and
     the applicable provisions of the AT&T Service Guide.

1.1      AT&T Private Line Services.

1.2      AT&T Local Channel Services.

1.3      AT&T International Satellite Services.

1.4      AT&T Frame Relay Service.

2.   Term. The Term of this Attachment consists of a Full Service Period of 18
     months and a Ramp Down Period of up to 12 months. CUSTOMER may elect to
     extend the Full Service Period for an additional 12 months by providing
     notice of such election to AT&T at least 60 days prior to the end of the
     original Full Service Period. Upon expiration of the Term, this Attachment
     will remain in effect on a month-to-month basis, and all rates and charges
     will be subject to change by AT&T upon thirty days' notice.

2.1      Rate Effective Date. The rates, terms and conditions of this Attachment
         are effective as of the date on which this Attachment is made part of
         the Agreement (i.e., on the date the Agreement is initially executed by
         both parties or, if this Attachment is not part of the Agreement as
         initially executed, on the date the Agreement is thereafter amended to
         include this Attachment) which date is referred to as the "Rate
         Effective Date".

2.2      Full Service Period; CISD. The Full Service Period begins on the first
         day of the first full bill cycle in which Service is provided under
         this Attachment, which day is referred to as the Customer's Initial
         Service Date (CISD). If different Services provided under this
         Attachment have different billing cycles, the billing months will be
         staggered, and the Full Service Period with respect to each Service
         will begin on the first day of the applicable bill cycle following the
         CISD. For each Service, however, the Full Service Period will begin
         less than one month after the CISD.

2.3      Component Term. A twelve-month Component Term applies for each
         Interoffice Channel (IOC) and Local Channel ordered under this
         Attachment. The Component Term for each such component begins on the
         date AT&T completes installation of the component.

2.4      Ramp-Down Period. The Ramp-Down Period begins on the first day after
         the end of the Full Service Period, and ends on the last day of the
         last remaining Component Term. CUSTOMER may not submit new service
         orders under this Agreement during the Ramp Down Period. During the
         Ramp-Down Period, all rates and charges (other than rates and charges
         applicable to channels with an unexpired Component Term) are subject to
         change by AT&T upon thirty days' notice.

                            AT&T/CUSTOMER PROPRIETARY
                      Use Pursuant to Company Instructions
<PAGE>

AT&T Data Service Terms and Pricing                                 Page 2 of 5

3.   Minimum Revenue Commitments. The following Minimum Revenue Commitments
     apply under this Attachment. For each Minimum Revenue Commitment, CUSTOMER
     commits that the Eligible Charges it incurs during each Commitment Period
     will equal or exceed the amount of the commitment. If CUSTOMER fails to
     meet any Minimum Revenue Commitment in a Commitment Period, then CUSTOMER
     will pay a Shortfall Charge equal to the difference between the Minimum
     Revenue Commitment and the amount of Eligible Charges for that Minimum
     Revenue Commitment incurred during the Commitment Period.

3.1      Minimum Term Revenue Commitment (MTRC)

    3.1.1    The MTRC is $3,600,00.00. Each 18 months of the Full Service Period
             is a Commitment Period. There is no MTRC during the Ramp-Down
             Period.

    3.1.2    The MTRC Eligible Charges consist of the Net Monthly Recurring
             Charges, after the application of any discounts or credits, for the
             Services provided under this Attachment.

4.   Rates and Charges. The rates and charges for the Services provided under
     this Attachment are as provided in the Service Guide, except as specified
     in this Attachment. AT&T reserves the right to change from time to time the
     rates for Services under this Agreement, regardless of any provisions that
     would otherwise stabilize rates or limit rate increases, to reasonably
     reflect charges or payment obligations imposed on AT&T stemming from an
     order, rule or regulation of the Federal Communications Commission or a
     court of competent jurisdiction, concerning universal service fund ("USE")
     charges, or other governmental charges or fees imposed in connection with
     the provision of Services.

4.1      AT&T Private Line Services - Inter Office Channels. The following
         monthly charges apply for the listed domestic services in lieu of the
         Inter Office Channel (IOC) monthly charges applicable under the Service
         Guide. The monthly charge varies based on the IOC rate mileage. For an
         IOC with rate mileage of 100 miles or less, the monthly charge is a
         fixed charge. For an IOC with rate mileage of more than 100 miles, the
         monthly charge is the product of the per mile charge set forth in the
         following chart (determined ased on IOC rate mileage), times the rate
         mileage of the IOC.

    4.1.1    AT&T Private Line SONET OC12 Service

             -------------------------------------------------------------------
              I0C Rate Mileage       Fixed Monthly Charge       Per Mile Charge
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------

    4.1.2    ACCUNET SONET T155 Service

             -------------------------------------------------------------------
              I0C Rate Mileage       Fixed Monthly Charge       Per Mile Charge
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------

                            AT&T/CUSTOMER PROPRIETARY
                      Use Pursuant to Company Instructions
<PAGE>

AT&T Data Service Terms and Pricing                                 Page 3 of 5

    4.1.3    ACCUNET T45 Service

             -------------------------------------------------------------------
              I0C Rate Mileage       Fixed Monthly Charge       Per Mile Charge
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------

    4.1.4    ACCUNET T1.5 Service

             -------------------------------------------------------------------
              I0C Rate Mileage       Fixed Monthly Charge       Per Mile Charge
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------
                     [*]                      [*]                     [*]
             -------------------------------------------------------------------

4.2      AT&T Private Line Services - Office Functions. The following monthly
         charges apply for the listed services in lieu of the Office Function
         monthly charges applicable under the Service Guide.

          ----------------------------------------------------------------------
          Office Function                      Monthly Recurring Charge
          ----------------------------------------------------------------------
          [*]                                             [*]
          ----------------------------------------------------------------------
          [*]                                             [*]
          ----------------------------------------------------------------------

4.3      AT&T Intra-Office Cross Connection (IOX). In lieu of the rates and
         discounts specified in the AT&T Business Service Guide, the following
         Monthly Recurring Charges apply for the following service components.
         [*]

             -------------------------------------   ---------------------------
             AT&T Intra-Office Cross Connection        Monthly Recurring Charge
             -------------------------------------   ---------------------------
             [*]                                                 [*]
             -------------------------------------   ---------------------------
             [*]                                                 [*]
             -------------------------------------   ---------------------------
             [*]                                                 [*]
             -------------------------------------   ---------------------------
             [*]                                                 [*]
             -------------------------------------   ---------------------------

5.   Discounts. [*]

5.1      [*]

          ---------------------------             --------------
          Service                                   Discount
          ---------------------------             --------------
          [*]                                          [*]
          ---------------------------             --------------
          [*]                                          [*]
          ---------------------------             --------------
          -[*]                                         [*]
          ---------------------------             --------------
          -[*]                                         [*]

                            AT&T/CUSTOMER PROPRIETARY
                      Use Pursuant to Company Instructions
<PAGE>

AT&T Data Service Terms and Pricing                                 Page 4 of 5

          ---------------------------             --------------
          [*]                                          [*]
          ---------------------------             --------------

          ---------------------------             --------------
          Service                                    Discount
          ---------------------------             --------------
          - [*]                                         [*]
          ---------------------------             --------------
          - [*]                                         [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------

5.2      [*].

                                 ----------------------------------
                                 Monthly Recurring Charge per Local
                                           Channel
------------    --------------   ----------------------------------
Speed            Mileage Band         Fixed          Per Mile
------------    --------------       --------     --------------
[*]                  [*]               [*]             [*]
------------    --------------       --------     --------------

5.3      [*]provided under this Attachment.

         ----------------------------------------------------------------------
                                                   Monthly Charge
         -------------------------    -----------------------------------------
          Local Channel Mileage               [*]                    [*]
                                         Fixed Charge          Per Mile Charge
         -------------------------    -------------------    ------------------
                   0-5                        [*]                    [*]
         -------------------------    -------------------    ------------------
                   6-20                       [*]                    [*]
         -------------------------    -------------------    ------------------
                  21-50                       [*]                    [*]
         -------------------------    -------------------    ------------------
                   51+                        [*]                    [*]
         -------------------------    -------------------    ------------------

5.4      [*]

          ---------------------------             --------------
             Service                                    [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------
          [*]                                           [*]
          ---------------------------             --------------

                            AT&T/CUSTOMER PROPRIETARY
                      Use Pursuant to Company Instructions
<PAGE>

AT&T Data Service Terms and Pricing                                 Page 5 of 5

6.   Credits and Waivers. The following credits and waivers are the only credits
     and waivers that apply to the Services provided under this Attachment. No
     other promotions, credits or waivers apply.

6.1      [*]

    6.1.1    [*]

6.2      [*]:

    6.2.1    [*]:

         6.2.1.1  [*]

         6.2.1.2  [*]

         6.2.1.3  [*]

         6.2.1.4  [*]

    6.2.2    [*]

         6.2.2.1  [*]

         6.2.2.2  [*]

         6.2.2.3  [*]

7.   Classifications, Practices and Regulations. Except as otherwise provided
     in this Attachment, the rates and regulations that apply to the Services
     provided under this Attachment are as set forth in the Service Guide.

8.   Termination Charge. The following provision applies in lieu of any
     Discontinuance With or Without Liability provisions specified in the
     Service Guide.

8.1      If CUSTOMER terminates this Attachment or the Service provided under
         this Attachment prior to the end of the Term (other than as the result
         of a material breach by AT&T), or if AT&T terminates this Attachment or
         the Service provided under this Attachment prior to the end of the Term
         due to CUSTOMER's material breach of the Agreement, CUSTOMER will be
         billed a Termination Charge. The Termination Charge will be an amount
         equal to 50% of the unsatisfied Minimum Revenue Commitment(s) for the
         Commitment Period(s) in which the termination occurs, plus 50% of the
         Minimum Revenue Commitments for each Commitment Period remaining in the
         Term. In addition, CUSTOMER will be billed (1) any applicable Component
         Termination Charges, and (2) an amount equal to the sum of any credits
         specified in this Attachment.

8.2      If CUSTOMER discontinues a service component prior to the end of the
         applicable Component Term (other than as a result of a material breach
         by AT&T), or if AT&T discontinues a service component prior to the end
         of the Component Term due to CUSTOMER's material breach of the
         Agreement, CUSTOMER will be liable for a Component Termination Charge
         equal to 100% of the Monthly Recurring Charges for each month remaining
         in the applicable Component Term. No Component Termination Charge will
         apply during the Full Service Period if an IOC is replaced with the
         same type of component, with a higher speed. The replacement component
         must between the same two points. In all cases, the replacement
         component will be subject to a new Component Term of twelve months.

================================================================================
                                End of Attachment
                            AT&T/CUSTOMER PROPRIETARY
                      Use Pursuant to Company Instructions

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