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)
                                 August 23, 2005


                          EASYLINK SERVICES CORPORATION
                          -----------------------------
             (Exact name of registrant as specified in its charter)


           Delaware                      000-26371               13-3787073
(State or other jurisdiction of  (Commission File Number)     (I.R.S. Employer 
        incorporation)                                       Identification No.)

                              33 Knightsbridge Road
                              Piscataway, NJ 08854
                    (Address of principal executive offices)

       Registrant's telephone number, including area code: (732) 652-3500

                                       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.

On August 23, 2005, EasyLink Services Corporation issued a press release
reporting on the status of the completion of its 2nd quarter financial results
for the quarter ended June 30, 2005, potential adjustments to certain prior
period expense and foreign tax liability accruals and revenue and earnings
guidance for the 2nd and 3rd quarters and full year 2005. A copy of the press
release is attached as Exhibit 99.1 to this Current Report on Form 8-K.

The information furnished under Items 2.02 and 9.01 of this report (including
Exhibit 99.1) shall not be deemed to be "filed" for purposes of Section 18 of
the Securities Exchange Act of 1934 or otherwise subject to the liabilities of
that Section and shall not be deemed to be incorporated by reference into any
filing under the Securities Act of 1933 or the Securities Exchange Act of 1934
unless specifically incorporated by reference in such filing.

Item 9.01 (c) Exhibits.

The following exhibits are filed herewith:

         Exhibit No. 99.1 Press Release dated August 23, 2005.


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                                    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.

Dated:  August 23, 2005

                EASYLINK SERVICES CORPORATION


                By: s/Thomas Murawski
                    -----------------
                Thomas Murawski, Chairman, President and Chief Executive Officer


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                                INDEX TO EXHIBITS

Exhibit No.             Description

99.1                    Press release dated August 23, 2005.


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