| Form: | S-4 |
| CIK: | 0001061322 | | Company Name: | GLOBAL CROSSING LTD | | File Number: | 333-167635 |
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| CIK: | 0000783425 | | Company Name: | ALC COMMUNICATIONS CORP | | File Number: | 333-167635-78 |
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| CIK: | 0000806901 | | Company Name: | AMERITEL MANAGEMENT INC /FI | | File Number: | 333-167635-77 |
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| CIK: | 0001269505 | | Company Name: | ATLANTIC CROSSING LTD | | File Number: | 333-167635-76 |
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| CIK: | 0001269520 | | Company Name: | BUDGET CALL LONG DISTANCE INC | | File Number: | 333-167635-75 |
|
| CIK: | 0001492582 | | Company Name: | Fibernet GmbH | | File Number: | 333-167635-74 |
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| CIK: | 0001492581 | | Company Name: | Fibernet Holdings Ltd | | File Number: | 333-167635-73 |
|
| CIK: | 0001492576 | | Company Name: | GC Crystal Holdings Ltd | | File Number: | 333-167635-72 |
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| CIK: | 0001492580 | | Company Name: | GC Impsat Holdings I Plc | | File Number: | 333-167635-71 |
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| CIK: | 0001492579 | | Company Name: | GC Impsat Holdings II Ltd | | File Number: | 333-167635-70 |
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| CIK: | 0001492578 | | Company Name: | GC Impsat Holdings III Ltd | | File Number: | 333-167635-69 |
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| CIK: | 0001463200 | | Company Name: | GC IMPSAT Holdings Nederland B.V. | | File Number: | 333-167635-68 |
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| CIK: | 0001269580 | | Company Name: | GC PAN EUROPEAN CROSSING NETWORKS BV | | File Number: | 333-167635-67 |
|
| CIK: | 0001269598 | | Company Name: | GC PAN EUROPEAN CROSSING UK LTD | | File Number: | 333-167635-66 |
|
| CIK: | 0001269609 | | Company Name: | GC ST CROIX CO INC | | File Number: | 333-167635-65 |
|
| CIK: | 0001360235 | | Company Name: | Global Crossing (Bidco) LTD | | File Number: | 333-167635-64 |
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| CIK: | 0001492568 | | Company Name: | Global Crossing Americas Solutions, Inc. | | File Number: | 333-167635-63 |
|
| CIK: | 0001492574 | | Company Name: | Global Crossing Asia Holdings Ltd | | File Number: | 333-167635-62 |
|
| CIK: | 0001492573 | | Company Name: | Global Crossing Australia Holdings Ltd | | File Number: | 333-167635-61 |
|
| CIK: | 0001492688 | | Company Name: | Global Crossing Australia Pty Ltd | | File Number: | 333-167635-60 |
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| CIK: | 0001492571 | | Company Name: | Global Crossing Bandwidth, Inc. | | File Number: | 333-167635-59 |
|
| CIK: | 0001269615 | | Company Name: | GLOBAL CROSSING BELGIE BVBA | | File Number: | 333-167635-58 |
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| CIK: | 0001492686 | | Company Name: | Global Crossing Chile S.A. | | File Number: | 333-167635-57 |
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| CIK: | 0001492687 | | Company Name: | Global Crossing Comunicaciones Ecuador S.A. | | File Number: | 333-167635-56 |
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| CIK: | 0001492689 | | Company Name: | Global Crossing Comunicacoes do Brasil Ltda. | | File Number: | 333-167635-55 |
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| CIK: | 0001492690 | | Company Name: | Global Crossing Costa Rica, SRL | | File Number: | 333-167635-54 |
|
| CIK: | 0001269623 | | Company Name: | GLOBAL CROSSING CYPRUS HOLDINGS LTD | | File Number: | 333-167635-53 |
|
| CIK: | 0001492570 | | Company Name: | Global Crossing Development Co. | | File Number: | 333-167635-52 |
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| CIK: | 0001269484 | | Company Name: | GLOBAL CROSSING EMPLOYEE SERVICES INC | | File Number: | 333-167635-51 |
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| CIK: | 0001269485 | | Company Name: | GLOBAL CROSSING EUROPE LTD | | File Number: | 333-167635-50 |
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| CIK: | 0001492577 | | Company Name: | Global Crossing Financial Markets Ltd | | File Number: | 333-167635-49 |
|
| CIK: | 0001061323 | | Company Name: | GLOBAL CROSSING HOLDINGS LTD | | File Number: | 333-167635-48 |
|
| CIK: | 0001492572 | | Company Name: | Global Crossing International Networks Ltd | | File Number: | 333-167635-47 |
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| CIK: | 0001067933 | | Company Name: | GLOBAL CROSSING INTERNATIONAL, LTD | | File Number: | 333-167635-46 |
|
| CIK: | 0001492694 | | Company Name: | Global Crossing Mexicana, II S. de R.L. de C.V. | | File Number: | 333-167635-45 |
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| CIK: | 0001269548 | | Company Name: | GLOBAL CROSSING NEDERLAND BV | | File Number: | 333-167635-44 |
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| CIK: | 0001269551 | | Company Name: | GLOBAL CROSSING NETWORK CENTER LTD | | File Number: | 333-167635-43 |
|
| CIK: | 0000084567 | | Company Name: | GLOBAL CROSSING NORTH AMERICA, INC | | File Number: | 333-167635-42 |
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| CIK: | 0001269558 | | Company Name: | GLOBAL CROSSING NORTH AMERICAN HOLDINGS INC | | File Number: | 333-167635-41 |
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| CIK: | 0001269560 | | Company Name: | GLOBAL CROSSING NORTH AMERICAN NETWORKS, INC | | File Number: | 333-167635-40 |
|
| CIK: | 0001269562 | | Company Name: | GLOBAL CROSSING PANAMA INC | | File Number: | 333-167635-39 |
|
| CIK: | 0001269567 | | Company Name: | Global Crossing PEC Belgium b.v.b.a. | | File Number: | 333-167635-38 |
|
| CIK: | 0001269554 | | Company Name: | GC PAN EUROPEAN CROSSING DANMARK APS | | File Number: | 333-167635-37 |
|
| CIK: | 0001269561 | | Company Name: | GC PAN EUROPEAN CROSSING DEUTSCHLAND GMBH | | File Number: | 333-167635-36 |
|
| CIK: | 0001492696 | | Company Name: | Global Crossing PEC Espana S.A. | | File Number: | 333-167635-35 |
|
| CIK: | 0001269572 | | Company Name: | Global Crossing PEC Luxembourg I SARL | | File Number: | 333-167635-34 |
|
| CIK: | 0001269575 | | Company Name: | Global Crossing PEC Luxembourg II SARL | | File Number: | 333-167635-33 |
|
| CIK: | 0001492684 | | Company Name: | Global Crossing PEC Nederland B.V. | | File Number: | 333-167635-32 |
|
| CIK: | 0001492697 | | Company Name: | Global Crossing PEC Switzerland AG | | File Number: | 333-167635-31 |
|
| CIK: | 0001492835 | | Company Name: | Global Crossing Peru S.A. | | File Number: | 333-167635-30 |
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| CIK: | 0001269564 | | Company Name: | GLOBAL CROSSING SERVICES EUROPE LTD | | File Number: | 333-167635-29 |
|
| CIK: | 0001269510 | | Company Name: | GLOBAL CROSSING SERVICES IRELAND LTD | | File Number: | 333-167635-28 |
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| CIK: | 0001492842 | | Company Name: | Global Crossing Servicios, S. de R.L. de C.V. | | File Number: | 333-167635-27 |
|
| CIK: | 0001492836 | | Company Name: | Global Crossing Singapore Pte. Ltd. | | File Number: | 333-167635-26 |
|
| CIK: | 0001269512 | | Company Name: | GLOBAL CROSSING SVERIGE AB | | File Number: | 333-167635-25 |
|
| CIK: | 0001269501 | | Company Name: | GLOBAL CROSSING IRELAND LTD | | File Number: | 333-167635-24 |
|
| CIK: | 0001492693 | | Company Name: | Global Crossing Japan KK | | File Number: | 333-167635-23 |
|
| CIK: | 0001269508 | | Company Name: | GLOBAL CROSSING LOCAL SERVICES INC | | File Number: | 333-167635-22 |
|
| CIK: | 0001269545 | | Company Name: | GLOBAL CROSSING MEXICANA S DE RL DE CV | | File Number: | 333-167635-21 |
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| CIK: | 0001269523 | | Company Name: | GLOBAL CROSSING TELECOMMUNICATIONS CANADA LTD | | File Number: | 333-167635-20 |
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| CIK: | 0001269522 | | Company Name: | GLOBAL CROSSING TELECOMMUNICATIONS, INC | | File Number: | 333-167635-19 |
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| CIK: | 0001269524 | | Company Name: | GLOBAL CROSSING TELEMANAGEMENT INC | | File Number: | 333-167635-18 |
|
| CIK: | 0001492834 | | Company Name: | Global Crossing Telemanagement VA, LLC | | File Number: | 333-167635-17 |
|
| CIK: | 0001269530 | | Company Name: | GLOBAL CROSSING VENEZUELA SA | | File Number: | 333-167635-16 |
|
| CIK: | 0001269633 | | Company Name: | GT LANDING II CORP | | File Number: | 333-167635-15 |
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| CIK: | 0001022329 | | Company Name: | IMPSAT FIBER NETWORKS INC | | File Number: | 333-167635-14 |
|
| CIK: | 0001492837 | | Company Name: | Impsat Participacoes e Comercial Ltda. | | File Number: | 333-167635-13 |
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| CIK: | 0001269638 | | Company Name: | INTERNATIONAL OPTICAL NETWORK LLC | | File Number: | 333-167635-12 |
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| CIK: | 0001269535 | | Company Name: | Old GMS Holdings Ltd | | File Number: | 333-167635-11 |
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| CIK: | 0001269605 | | Company Name: | PAC PANAMA LTD | | File Number: | 333-167635-10 |
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| CIK: | 0001492575 | | Company Name: | Pan American Crossing UK Ltd | | File Number: | 333-167635-09 |
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| CIK: | 0001492692 | | Company Name: | Global Crossing Hong Kong Ltd | | File Number: | 333-167635-08 |
|
| CIK: | 0001269610 | | Company Name: | RACAL TELECOMMUNICATIONS INC | | File Number: | 333-167635-07 |
|
| CIK: | 0001269612 | | Company Name: | SAC BRASIL HOLDING LTDA | | File Number: | 333-167635-06 |
|
| CIK: | 0001269613 | | Company Name: | SAC BRASIL S.A. | | File Number: | 333-167635-05 |
|
| CIK: | 0001269586 | | Company Name: | SAC PANAMA SA | | File Number: | 333-167635-04 |
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| CIK: | 0001269590 | | Company Name: | SOUTH AMERICAN CROSSING HOLDINGS LTD | | File Number: | 333-167635-03 |
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| CIK: | 0001492838 | | Company Name: | Telecom Infrastructure Hardware S.R.L. | | File Number: | 333-167635-02 |
|
| CIK: | 0001269570 | | Company Name: | GC PAN EUROPEAN CROSSING HOLDINGS BV | | File Number: | 333-167635-01 |
|
