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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
SCHEDULE 13G
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(AMENDMENT NO. __)*
MGC Communications, Inc.
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(Name of Issuer)
Common Stock $.001 par value per share
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(Title of Class of Securities)
552763302
(CUSIP Number)
May 11, 1998
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(Date of Event Which Requires Filing of this Statement)
Check the appropriate box to designate the rule pursuant to which this
schedule is filed:
[ ] Rule 13d - 1(b)
[X] Rule 13d - 1(c)
[ ] Rule 13d - 1(d)
* The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class
of securities, and for any subsequent amendment containing information
which would alter the disclosures provided in a prior cover page.
The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).
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13G
CUSIP NO. 552763302
<TABLE>
<S> <C> <C>
1 NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSON(Entities only)
Timothy P. Flynn
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2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP(See Instructions)
(a) [ ]
(b) [ ]
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3 SEC USE ONLY
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4 CITIZENSHIP OR PLACE OF ORGANIZATION
U.S.A.
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5 SOLE VOTING POWER
NUMBER OF
894,900
SHARES ---------------------------------------------------------
6 SHARED VOTING POWER
BENEFICIALLY
OWNED BY N/A
EACH ---------------------------------------------------------
7 SOLE DISPOSITIVE POWER
REPORTING
PERSON 894,900
WITH: ---------------------------------------------------------
8 SHARED DISPOSITIVE POWER
N/A
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9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
894,900
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10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES
(See Instructions)
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11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
5.4%
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12 TYPE OF REPORTING PERSON(See Instructions)
IN
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</TABLE>
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SCHEDULE 13G
ITEM 1.
(a) The name of the issuer is MGC Communications, Inc., a Nevada
corporation ("MGC").
(b) MGC's principal executive offices are located at 3301 N.
Buffalo Drive, Las Vegas Nevada 89129.
ITEM 2.
(a) This Schedule 13G is filed on behalf of Timothy P. Flynn (the
"Reporting Person").
(b) The Reporting Person's principal business address is 6900
Westcliff Drive, Suite 505, Las Vegas, Nevada 89128.
(c) The Reporting Person is a citizen of the United States of
America.
(d) The class of securities being reported on hereunder is the
Common Stock, par value $.001 per share, of MGC (the "Common
Stock").
(e) The CUSIP number of the Common Stock is 552763302.
ITEM 3. IF THIS STATEMENT IS FILED PURSUANT TO RULE 13d-1(b), OR
13d-2(b), CHECK WHETHER THE PERSON FILING IS A:
Not Applicable.
ITEM 4. OWNERSHIP
(a) The Reporting Person beneficially owns 894,900 shares of which
2,400 shares may be acquired by Mr. Flynn by exercise of
presently exercisable options.
(b) Such shares represent 5.4% of MGC Common Stock.
(c) Of such shares:
(i) 894,900 shares are subject to the Reporting Person's
sole power to vote (assuming the exercise of the
options referred to above);
(ii) No shares are subject to the Reporting Person's
shared power to vote;
(iii) 894,900 shares are subject to the Reporting Person's
sole dispositive power (assuming the exercise of the
options referred to above); and
(iv) No shares are subject to the Reporting Person's
shared dispositive power.
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ITEM 5. OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS
Not Applicable.
ITEM 6. OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER
PERSON
Not Applicable.
ITEM 7. IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH
ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING
COMPANY
Not Applicable.
ITEM 8. IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP
Not Applicable.
ITEM 9. NOTICE OF DISSOLUTION OF GROUP
Not Applicable.
ITEM 10. CERTIFICATION
By signing below I certify that, to the best of my knowledge
and belief, the securities referred to above were not acquired
and are not held for the purpose of or with the effect of
changing or influencing the control of the issuer of the
securities and were not acquired and are not held in
connection with or as a participant in any transaction having
that purpose or effect.
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SIGNATURE
After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true, complete and
correct.
May 18, 1998
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Date
/s/ Timothy P. Flynn
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Timothy P. Flynn
