UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 1 to FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 May 3, 2007 ------------------- Date of Report (Date of earliest event reported) ------------------- iBASIS, INC. ------------------- (Exact Name of Registrant as Specified in Charter) DELAWARE 000-27127 04-3332534 - -------------------------------------------------------------------------------- (State or Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 20 Second Avenue, Burlington, MA 01803 --------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (781) 505-7500 (Registrant's telephone number, including area code) --------------- 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: [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [x] 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. On Thursday, May 3, 2007, iBasis, Inc. (the "Registrant") issued a press release regarding selected results for the first quarter ended March 31, 2007. A copy of this press release is being filed herewith as Exhibit 99.1 and is incorporated herein by reference. Item 8.01. Other Events The information set forth in Item 2.02 above is incorporated by reference into this Item 8.01. Item 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit Number Description ------ ----------- Exhibit 99.1 Press Release, dated May 3, 2007 SIGNATURE --------- 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: May 4, 2007 iBasis, Inc. By: /s/ Richard G. Tennant ------------------------------------------ Richard G. Tennant Senior Vice President, Finance and Administration And Chief Financial Officer (Principal Financial and Accounting Officer) Page 2