Reply Comments:

• AT&T

• BellSouth Telecommunications

• Local Rural Exchange Carriers

• Alabama Telecommunications Association

• ICG Telecom

• Vonage Holdings Corp.

Initial Comments:

• Voice on the Net Coalition

• Sprint Communications

• Net2Phone

• Local Rural Exchange Carriers

• BellSouth Telecommunications

• MCImetro Access Transmission Services and MCI WORLDCOM Communications

• ITC^DeltaCom Communications

• Vonage Holdings Corp.

• AT&T

• ICG Telecom Group and
  Level 3 Communications

• Alabama Cable Telecommunications Association

• Attorney General of Alabama