UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): December 13, 2004


                          Covista Communications, Inc.
             (Exact name of registrant as specified in its charter)



                                                                      
       New Jersey                           0-2180                          22-1656895
(State of incorporation)           (Commission File Number)    (I.R.S. Employer Identification No.)

        721 Broad Street, Suite 200, Chattanooga, TN            37402
          (Address of principal executive offices)            (Zip Code)



                                 (423) 648-9500
              (Registrant's telephone number, including area code)

                                       N/A
          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ]  Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

The information in this Current Report, including the exhibit attached hereto,
is being furnished and shall not be deemed "filed" for the purposes of Section
18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to
the liabilities of that Section. The information in this Current Report,
including the exhibit attached hereto, shall not be incorporated by reference
into any registration statement or other document filed pursuant to the
Securities Act of 1933, as amended.

On December 10, 2004, Covista Communications, Inc. issued a release announcing
its financial results for the third quarter ended October 31, 2004. A copy of
the release is attached as Exhibit 99.1. The information contained in this
Current Report, including the exhibit attached hereto, is also intended to be
furnished under Item 7.01 "Regulation FD Disclosure" and shall not be deemed
"filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as
amended, or otherwise subject to the liabilities of that Section.

ITEM 7.01 REGULATION FD DISCLOSURE.

The information in this Current Report, including the exhibit attached hereto,
is being furnished and shall not be deemed "filed" for the purposes of Section
18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to
the liabilities of that Section. The information in this Current Report,
including the exhibit attached hereto, shall not be incorporated by reference
into any registration statement or other document filed pursuant to the
Securities Act of 1933, as amended.


ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.







(c) Exhibits

     99.1                               Release dated December 10, 2004.


                                   SIGNATURES

    Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

 Date: December 13, 2004              Covista Communications, Inc.
                                      By: /s/ Frank J. Pazera
                                      Name: Frank J. Pazera
                                      Title: Executive Vice President - Chief
                                      Financial Officer
- -------------------------------------------------------------------------------



                                  EXHIBIT INDEX



Exhibit Number     Description
- --------------     -----------

                 
    99.1           Release dated December 10, 2004 (filed herewith).