FIRSTCOM CORP
8-K/A, 1998-11-27
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D. C. 20549

                            AMMENDMENT #1 TO 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)   November 6, 1998

                              FIRSTCOM CORPORATION
             (Exact name of registrant as specified in its charter)

             Texas                   0-25194            87-0464860
- ---------------------------------  ------------  -----------------------------
  (State or other jurisdiction     (Commission         (I.R.S. Employer
of incorporation or organization)  File Number)        Identification No.)


                                2600 Douglas Road
                           Coral Gables, Florida 33134
     ----------------------------------------------------------------------
          (Address, including zip code, of principal executive office)

                                 (305) 448-4422
               Registrant's telephone number, including area code

                    INTERAMERICAS COMMUNICATIONS CORPORATION
   (Former name, former address and fiscal year, if changed since last report)





<PAGE>
ITEM  7.  FINANCIAL  STATEMENTS,  PRO  FORMA FINANCIAL INFORMATION AND EXHIBITS.

(c)     Exhibits.

        16.1  Letter  from  PricewaterhouseCoopers  LLP

<PAGE>
                                   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:  November 27, 1998          By:  /s/  Patricio  E.  Northland
                                  ----------------------------------------------
                                            Patricio  E.  Northland
                                            Chairman  of  the  Board,  President
                                            and  Chief  Executive  Officer
<PAGE>



Mr. Douglas Geib
Chief Financial Officer
FirstCom Corporation
2600 Douglass Road
Coral Gables, Florida 33134



November 17, 1998


Dear Mr. Geib:

We  have  read Item 4 of FirstCom Corporation's Form 8-k dated November 13, 1998
and are  in  agreement  with (a) the first four sentences of the first paragraph
of  Item  4  and  (b)  the first three sentences of the second paragraph of Item
4.  However,  we  make  no comment whatsoever with respect to (a) the last three
sentences  of  the  first  paragraph  of Item 4 and (b) the last sentence of the
second  paragraph  of  Item  4.


Sincerely,

/s/ PricewaterhouseCoopers LLP
- ------------------------------
    PricewaterhouseCoopers LLP



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