<PAGE> 1
Exhibit 99.13
[LETTERHEAD OF GOLDMAN, SACHS & CO.]
PERSONAL AND CONFIDENTIAL
August 16, 2000
Board of Directors
CoreComm Limited
110 East 59th Street
New York, New York 10022
Re: Registration Statements of CoreComm Merger Sub, Inc. and ATX
Telecommunications Services, Inc. Relating to the Issuance of Common
Stock, par value $0.01 per Share, of those Registrants in Connection
with the Acquisitions of ATX Telecommunications Services, Inc. and
Voyager.net, Inc. by CoreComm Limited.
Gentlemen:
Reference is made to our opinion letter dated August 10, 2000 with respect to
the fairness from a financial point of view to CoreComm Limited (the "Company")
of the Stock Consideration and the Cash Consideration (each as defined therein),
in the aggregate, to be paid by the Company for each share of Common Stock, par
value $0.01 per share, of ATX Telecommunications Services, Inc. ("ATX") pursuant
to the Recapitalization Agreement and Plan of Merger, dated as of March 9, 2000,
and as amended on April 10, 2000, July 10, 2000 and July 31, 2000, among the
Company, ATX, CoreComm Merger Sub, Inc. and ATX Merger Sub, Inc. and Thomas
Gravina, Debra Buruchian, Michael Karp and the Florence Karp Trust.
The foregoing opinion letter is provided for the information and assistance of
the Board of Directors of the Company in connection with its consideration of
the transaction contemplated therein and is not to be used, circulated, quoted
or otherwise referred to for any other purpose, nor is it to be filed with,
included in or referred to in whole or in part in any registration statement,
proxy statement or any other document, except in accordance with our prior
written consent. We understand that the Company has determined to include our
opinion in the above-referenced Registration Statements.
<PAGE> 2
CoreComm Limited
August 16, 2000
Page Two
In that regard, we hereby consent to the reference to the opinion of our Firm
under the captions "Summary; The Merger Between CoreComm and ATX; Opinion of
Financial Advisor," "The Merger; Recommendation of the Board of Directors of
CoreComm; Reasons for the ATX Merger" and "The Merger; The Opinion of Goldman
Sachs," and to the inclusion of the foregoing opinion in the Joint Proxy
Statement/Prospectus included in the above-mentioned Registration Statements.
In giving such consent, we do not thereby admit that we come within the category
of persons whose consent is required under Section 7 of the Securities Act of
1933 or the rules and regulations of the Securities and Exchange Commission
thereunder.
Very truly yours,
/s/ Goldman, Sachs & Co.
-----------------------------
(GOLDMAN, SACHS & CO.)