UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	December 21, 2007 4:00 P.M.

Form:	S-4
CIK: 0000072911 Company Name: NORTEL NETWORKS CORP File Number: 333-145972-02
CIK: 0001324984 Company Name: Nortel Networks Inc. File Number: 333-145972-01
CIK: 0001119664 Company Name: NORTEL NETWORKS LTD File Number: 333-145972