SEC Info - Pareteum Corp - ‘10-Q/A’ for 9/30/14

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Pareteum Corp – ‘10-Q/A’ for 9/30/14 – ‘EX-101.CAL’

On: Friday, 11/21/14, at 5:29pm ET · For: 9/30/14 · Accession #: 1144204-14-70448 · File #: 1-35360

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/21/14  Pareteum Corp                     10-Q/A      9/30/14  104:8.7M                                   Toppan Merrill/FA

Amendment to Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q/A      Amendment to Quarterly Report                       HTML    395K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
69: R1          Document and Entity Information                     HTML     49K 
56: R2          Condensed Consolidated Balance Sheets               HTML    139K 
67: R3          Condensed Consolidated Balance Sheets               HTML     57K 
                (Parenthetical)                                                  
72: R4          Consolidated Statements of Comprehensive Loss       HTML     99K 
94: R5          Consolidated Statements of Cash Flows               HTML    149K 
58: R6          Reclassification of Changes to Prior Year           HTML     36K 
                Information                                                      
66: R7          Financial Condition                                 HTML     38K 
50: R8          Description of Business, Basis of Presentation and  HTML     48K 
                Principles of Consolidation                                      
40: R9          Significant Accounting Policies                     HTML     93K 
96: R10         Allowance for Doubtful Accounts                     HTML     32K 
74: R11         Prepaid Expenses and Other Current Assets           HTML     32K 
73: R12         Other Assets                                        HTML     36K 
80: R13         Property and Equipment                              HTML     60K 
81: R14         Intangible Assets                                   HTML     69K 
78: R15         Goodwill                                            HTML     42K 
82: R16         Overdraft and Loan Payable                          HTML     49K 
68: R17         Deferred Revenue                                    HTML     33K 
70: R18         Accrued expenses                                    HTML     43K 
76: R19         Conversion into Equity of the 2013 10% Related      HTML     44K 
                Party Convertible Note                                           
104: R20         10% 3rd Party Convertible Note                      HTML     57K  
89: R21         Registered Direct Offering and Warrant liabilities  HTML     41K 
62: R22         Fair Value Measurements                             HTML     56K 
75: R23         Obligations under Capital Leases                    HTML     47K 
64: R24         Loan from joint venture partner                     HTML     35K 
31: R25         Stockholders' Equity                                HTML     57K 
90: R26         Non-controlling Interest                            HTML     41K 
100: R27         Basic and Diluted Net Loss Per Share                HTML     41K  
45: R28         2006 Non-Qualified Stock and Option Compensation    HTML     92K 
                Plan and 2008 Long Term Incentive Compensation                   
                Plan                                                             
44: R29         Income Taxes                                        HTML     99K 
48: R30         Contingencies                                       HTML     36K 
49: R31         Geographic and Concentration Risk Information       HTML     52K 
51: R32         Subsequent Events                                   HTML     34K 
20: R33         Significant Accounting Policies (Policies)          HTML    150K 
87: R34         Property and Equipment (Tables)                     HTML     52K 
60: R35         Intangible Assets (Tables)                          HTML     69K 
63: R36         Goodwill (Tables)                                   HTML     40K 
35: R37         Overdraft and Loan Payable (Tables)                 HTML     44K 
103: R38         Accrued expenses (Tables)                           HTML     41K  
12: R39         10% 3rd Party Convertible Note (Tables)             HTML     45K 
53: R40         Fair Value Measurements (Tables)                    HTML     51K 
93: R41         Obligations under Capital Leases (Tables)           HTML     43K 
33: R42         Stockholders' Equity (Tables)                       HTML     42K 
43: R43         Non-controlling Interest (Tables)                   HTML     39K 
47: R44         Basic and Diluted Net Loss Per Share (Tables)       HTML     38K 
57: R45         2006 Non-Qualified Stock and Option Compensation    HTML     89K 
                Plan and 2008 Long Term Incentive Compensation                   
                Plan (Tables)                                                    
19: R46         Income Taxes (Tables)                               HTML    105K 
39: R47         Geographic and Concentration Risk Information       HTML     44K 
                (Tables)                                                         
14: R48         Reclassification of Changes to Prior Year           HTML     33K 
                Information (Details)                                            
92: R49         Financial Condition (Details)                       HTML     76K 
32: R50         Description of Business, Basis of Presentation and  HTML     39K 
                Principles of Consolidation (Details)                            
88: R51         Significant Accounting Policies (Details)           HTML     38K 
36: R52         Significant Accounting Policies (Fair Value         HTML     41K 
                Measurements) (Details)                                          
54: R53         Allowance for Doubtful Accounts (Details)           HTML     32K 
13: R54         Prepaid Expenses and Other Current Assets           HTML     35K 
                (Details)                                                        
17: R55         Other Assets (Details)                              HTML     49K 
46: R56         Property and Equipment (Details)                    HTML     59K 
24: R57         Intangible Assets (Details)                         HTML     43K 
97: R58         Intangible Assets (Additional Information)          HTML     32K 
                (Details)                                                        
59: R59         Intangible Assets (Estimated Future Amortization    HTML     48K 
                Expense Related to Intangible Assets) (Details)                  
79: R60         Goodwill (Details)                                  HTML     34K 
38: R61         Overdraft and Loan Payable (Details)                HTML     69K 
41: R62         Deferred Revenue (Details)                          HTML     32K 
86: R63         Accrued expenses (Details)                          HTML     49K 
83: R64         Conversion into Equity of the 2013 10% Related      HTML     63K 
                Party Convertible Note (Narrative) (Details)                     
61: R65         10% 3rd Party Convertible Note (Narrative)          HTML     58K 
                (Details)                                                        
85: R66         10% 3rd Party Convertible Note (Schedule of Note)   HTML     43K 
                (Details)                                                        
37: R67         Registered Direct Offering and Warrant liabilities  HTML     69K 
                (Details)                                                        
65: R68         Fair Value Measurements (Details)                   HTML     40K 
99: R69         Obligations under Capital Leases (Details)          HTML     57K 
16: R70         Loan from joint venture partner (Details)           HTML     45K 
30: R71         Stockholders' Equity (Narrative) (Details)          HTML     83K 
55: R72         Stockholders' Equity (Schedule of Warrants)         HTML     44K 
                (Details)                                                        
22: R73         Non-controlling Interest (Details)                  HTML     38K 
102: R74         Basic and Diluted Net Loss Per Share (Details)      HTML     36K  
34: R75         2006 Non-Qualified Stock and Option Compensation    HTML     50K 
                Plan and 2008 Long Term Incentive Compensation                   
                Plan (Reconciliation of Registered and Available                 
                Shares and or Options) (Details)                                 
25: R76         2006 Non-Qualified Stock and Option Compensation    HTML     45K 
                Plan and 2008 Long Term Incentive Compensation                   
                Plan (2008 Long-Term Incentive Plan) (Details)                   
29: R77         2006 Non-Qualified Stock and Option Compensation    HTML     77K 
                Plan and 2008 Long Term Incentive Compensation                   
                Plan (Common Stock Purchase Options, 2008 Long                   
                Term Incentive Plan) (Details)                                   
18: R78         2006 Non-Qualified Stock and Option Compensation    HTML     38K 
                Plan and 2008 Long Term Incentive Compensation                   
                Plan (Schedule of Stock-based Compensation                       
                Expense) (Details)                                               
21: R79         Income Taxes (Narrative) (Details)                  HTML     32K 
71: R80         Income Taxes (Schedule of Loss before Income Tax    HTML     38K 
                Provision) (Details)                                             
27: R81         Income Taxes (Schedule of Income Tax Expense        HTML     61K 
                (Benefit)) (Details)                                             
98: R82         Income Taxes (Reconciliation of the Provision for   HTML     49K 
                Income Taxes at the United States Federal                        
                Statutory Rate to the Foreign Income Tax Rate)                   
                (Details)                                                        
52: R83         Income Taxes (Schedule of Deferred Tax Assets)      HTML     39K 
                (Details)                                                        
77: R84         Income Taxes (Schedule of Operating Loss            HTML     38K 
                Carryforwards) (Details)                                         
84: R85         Income Taxes (Schedule of Unrecognized Tax          HTML     37K 
                Benefits) (Details)                                              
26: R86         Contingencies (Details)                             HTML     48K 
28: R87         Geographic and Concentration Risk Information       HTML     39K 
                (Schedule of Geographic Information) (Details)                   
95: R88         Geographic and Concentration Risk Information       HTML     34K 
                (Narrative) (Details)                                            
23: R89         Subsequent Events (Details)                         HTML     53K 
101: XML         IDEA XML File -- Filing Summary                      XML    157K  
15: EXCEL       IDEA Workbook of Financial Reports                  XLSX    201K 
42: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.17M 
 6: EX-101.INS  XBRL Instance -- etak-20140930                       XML   1.67M 
 8: EX-101.CAL  XBRL Calculations -- etak-20140930_cal               XML    234K 
 9: EX-101.DEF  XBRL Definitions -- etak-20140930_def                XML   1.16M 
10: EX-101.LAB  XBRL Labels -- etak-20140930_lab                     XML   2.75M 
11: EX-101.PRE  XBRL Presentations -- etak-20140930_pre              XML   1.59M 
 7: EX-101.SCH  XBRL Schema -- etak-20140930                         XSD    248K 
91: ZIP         XBRL Zipped Folder -- 0001144204-14-070448-xbrl      Zip    237K

‘EX-101.CAL’ — XBRL Calculations — etak-20140930_cal

This Exhibit is an XBRL XML File.

<?xml version="1.0" standalone="yes" encoding="windows-1252"?>

<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-ccbs" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-ccbs"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-csocl" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-csocl"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-csocf" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-csocf"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-paed" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-paed"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-iad" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-iad"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-aoaotd" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-aoaotd"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-aed" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-aed"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-rpcnsond1" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-rpcnsond1"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-oucld" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-oucld"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-send" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-send"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-itsolbitpd" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-itsolbitpd"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-itsoitebd" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-itsoitebd"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-itropfitausfsrtfitrd" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-itropfitausfsrtfitrd"/>

<link:roleRef roleURI="http://www.elephant-talk.com/role/etak-itsodtad" xlink:type="simple" xlink:href="etak-20140930.xsd#etak-itsodtad"/>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-ccbs">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" xlink:title="us-gaap_Assets"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" xlink:title="us-gaap_Goodwill"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Goodwill" xlink:title="Calculation : us-gaap_Assets to us-gaap_Goodwill" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:title="us-gaap_IntangibleAssetsNetExcludingGoodwill"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:title="Calculation : us-gaap_Assets to us-gaap_IntangibleAssetsNetExcludingGoodwill" order="2" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:title="us-gaap_PropertyPlantAndEquipmentNet"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" xlink:title="Calculation : us-gaap_Assets to us-gaap_PropertyPlantAndEquipmentNet" order="3" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:title="us-gaap_OtherAssetsNoncurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherAssetsNoncurrent" xlink:title="Calculation : us-gaap_Assets to us-gaap_OtherAssetsNoncurrent" order="5" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" xlink:title="us-gaap_AssetsCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" xlink:title="Calculation : us-gaap_Assets to us-gaap_AssetsCurrent" order="6" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:title="us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:title="Calculation : us-gaap_AssetsCurrent to us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:title="us-gaap_AccountsReceivableNetCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" xlink:title="Calculation : us-gaap_AssetsCurrent to us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:title="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:title="Calculation : us-gaap_AssetsCurrent to us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" order="3" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:title="us-gaap_CashAndCashEquivalentsAtCarryingValue"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:title="Calculation : us-gaap_AssetsCurrent to us-gaap_CashAndCashEquivalentsAtCarryingValue" order="5" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" xlink:title="us-gaap_LiabilitiesCurrent"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent" xlink:title="us-gaap_LoansPayableCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LoansPayableCurrent" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to us-gaap_LoansPayableCurrent" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:title="us-gaap_AccruedLiabilitiesCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to us-gaap_AccruedLiabilitiesCurrent" order="6" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="us-gaap_DeferredRevenueCurrent" xlink:title="us-gaap_DeferredRevenueCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_DeferredRevenueCurrent" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to us-gaap_DeferredRevenueCurrent" order="7" weight="1"/>

<link:loc xlink:type="locator" xlink:href="etak-20140930.xsd#etak_AccountsPayableAndCustomerDepositsCurrent" xlink:label="etak_AccountsPayableAndCustomerDepositsCurrent" xlink:title="etak_AccountsPayableAndCustomerDepositsCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="etak_AccountsPayableAndCustomerDepositsCurrent" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to etak_AccountsPayableAndCustomerDepositsCurrent" order="8" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BankOverdrafts" xlink:label="us-gaap_BankOverdrafts" xlink:title="us-gaap_BankOverdrafts"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_BankOverdrafts" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to us-gaap_BankOverdrafts" order="9" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:title="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" order="3" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsCurrent" xlink:label="us-gaap_CapitalLeaseObligationsCurrent" xlink:title="us-gaap_CapitalLeaseObligationsCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_CapitalLeaseObligationsCurrent" xlink:title="Calculation : us-gaap_LiabilitiesCurrent to us-gaap_CapitalLeaseObligationsCurrent" order="2" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:title="us-gaap_LiabilitiesAndStockholdersEquity"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:title="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:title="Calculation : us-gaap_LiabilitiesAndStockholdersEquity to us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="1" weight="1"/>

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<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations to us-gaap_PaymentsToFundLongtermLoansToRelatedParties" order="4" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForAdvanceToAffiliate" xlink:label="us-gaap_PaymentsForAdvanceToAffiliate" xlink:title="us-gaap_PaymentsForAdvanceToAffiliate"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="us-gaap_PaymentsForAdvanceToAffiliate" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations to us-gaap_PaymentsForAdvanceToAffiliate" order="5" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="etak-20140930.xsd#etak_LoanToThirdParty" xlink:label="etak_LoanToThirdParty" xlink:title="etak_LoanToThirdParty"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="etak_LoanToThirdParty" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations to etak_LoanToThirdParty" order="3" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts" xlink:label="us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts" xlink:title="us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to us-gaap_UnrealizedGainLossOnDerivativesAndCommodityContracts" order="8" weight="-1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLongTermCapitalLeaseObligations" xlink:label="us-gaap_RepaymentsOfLongTermCapitalLeaseObligations" xlink:title="us-gaap_RepaymentsOfLongTermCapitalLeaseObligations"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="us-gaap_RepaymentsOfLongTermCapitalLeaseObligations" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations to us-gaap_RepaymentsOfLongTermCapitalLeaseObligations" order="23" weight="-1" use="optional"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to us-gaap_GainsLossesOnExtinguishmentOfDebt" order="12" weight="-1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherNoncashIncomeTaxExpense" xlink:label="us-gaap_OtherNoncashIncomeTaxExpense" xlink:title="us-gaap_OtherNoncashIncomeTaxExpense"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="us-gaap_OtherNoncashIncomeTaxExpense" xlink:title="Calculation : us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations to us-gaap_OtherNoncashIncomeTaxExpense" order="64" weight="1" use="optional"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-paed">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:title="us-gaap_PropertyPlantAndEquipmentGross"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" xlink:title="Calculation : us-gaap_PropertyPlantAndEquipmentNet to us-gaap_PropertyPlantAndEquipmentGross" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:title="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:title="Calculation : us-gaap_PropertyPlantAndEquipmentNet to us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-iad">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:title="us-gaap_FiniteLivedIntangibleAssetsGross"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:title="Calculation : us-gaap_IntangibleAssetsNetExcludingGoodwill to us-gaap_FiniteLivedIntangibleAssetsGross" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:title="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:title="Calculation : us-gaap_IntangibleAssetsNetExcludingGoodwill to us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" order="2" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-aoaotd">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:title="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:title="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:title="Calculation : us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet to us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:title="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:title="Calculation : us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet to us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" order="2" weight="-1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:title="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:title="Calculation : us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet to us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" order="1" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-aed">

<link:loc xlink:type="locator" xlink:href="etak-20140930.xsd#etak_AccruedSellingGeneralAndAdministrativeExpensesCurrent" xlink:label="etak_AccruedSellingGeneralAndAdministrativeExpensesCurrent" xlink:title="etak_AccruedSellingGeneralAndAdministrativeExpensesCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="etak_AccruedSellingGeneralAndAdministrativeExpensesCurrent" xlink:title="Calculation : us-gaap_AccruedLiabilitiesCurrent to etak_AccruedSellingGeneralAndAdministrativeExpensesCurrent" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="etak-20140930.xsd#etak_AccruedCostOfService" xlink:label="etak_AccruedCostOfService" xlink:title="etak_AccruedCostOfService"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="etak_AccruedCostOfService" xlink:title="Calculation : us-gaap_AccruedLiabilitiesCurrent to etak_AccruedCostOfService" order="2" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TaxesPayableCurrent" xlink:label="us-gaap_TaxesPayableCurrent" xlink:title="us-gaap_TaxesPayableCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_TaxesPayableCurrent" xlink:title="Calculation : us-gaap_AccruedLiabilitiesCurrent to us-gaap_TaxesPayableCurrent" order="3" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="us-gaap_InterestPayableCurrent" xlink:title="us-gaap_InterestPayableCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_InterestPayableCurrent" xlink:title="Calculation : us-gaap_AccruedLiabilitiesCurrent to us-gaap_InterestPayableCurrent" order="4" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:title="us-gaap_OtherAccruedLiabilitiesCurrent"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:title="Calculation : us-gaap_AccruedLiabilitiesCurrent to us-gaap_OtherAccruedLiabilitiesCurrent" order="5" weight="1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-rpcnsond1">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" xlink:title="us-gaap_LongTermDebt"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:title="us-gaap_DebtInstrumentCarryingAmount"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_DebtInstrumentCarryingAmount" xlink:title="Calculation : us-gaap_LongTermDebt to us-gaap_DebtInstrumentCarryingAmount" order="10" weight="1" use="optional"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:title="us-gaap_DebtInstrumentUnamortizedDiscount"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:title="Calculation : us-gaap_LongTermDebt to us-gaap_DebtInstrumentUnamortizedDiscount" order="50" weight="-1" use="optional"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-oucld">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:label="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:title="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasedAssetsGross" xlink:label="us-gaap_CapitalLeasedAssetsGross" xlink:title="us-gaap_CapitalLeasedAssetsGross"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:to="us-gaap_CapitalLeasedAssetsGross" xlink:title="Calculation : us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet to us-gaap_CapitalLeasedAssetsGross" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:label="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:title="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet" xlink:to="us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" xlink:title="Calculation : us-gaap_CapitalLeasesBalanceSheetAssetsByMajorClassNet to us-gaap_CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation" order="2" weight="-1"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://www.elephant-talk.com/role/etak-send">

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:title="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease"/>

<link:loc xlink:type="locator" xlink:href="etak-20140930.xsd#etak_NumberOfCommonStockSharesIssuedUponExerciseOfWarrants" xlink:label="etak_NumberOfCommonStockSharesIssuedUponExerciseOfWarrants" xlink:title="etak_NumberOfCommonStockSharesIssuedUponExerciseOfWarrants"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:to="etak_NumberOfCommonStockSharesIssuedUponExerciseOfWarrants" xlink:title="Calculation : us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease to etak_NumberOfCommonStockSharesIssuedUponExerciseOfWarrants" order="1" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:title="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:title="Calculation : us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease to us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" order="5" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:title="Calculation : us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease to us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="6" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:title="us-gaap_StockIssuedDuringPeriodSharesOther"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:title="Calculation : us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease to us-gaap_StockIssuedDuringPeriodSharesOther" order="7" weight="1"/>

<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:title="us-gaap_StockIssuedDuringPeriodSharesAcquisitions"/>

<link:calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease" xlink:to="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:title="Calculation : us-gaap_StockIssuedDuringPeriodSharesPeriodIncreaseDecrease to us-gaap_StockIssuedDuringPeriodSharesAcquisitions" order="8" weight="1"/>

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Filing Submission 0001144204-14-070448 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Pareteum Corp – ‘10-Q/A’ for 9/30/14 – ‘EX-101.CAL’

On: Friday, 11/21/14, at 5:29pm ET · For: 9/30/14 · Accession #: 1144204-14-70448 · File #: 1-35360

Previous ‘10-Q’: ‘10-Q’ on 11/17/14 for 9/30/14 · Next: ‘10-Q’ on 5/11/15 for 3/31/15 · Latest: ‘10-Q’ on 8/27/21 for 3/31/21

Amendment to Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.CAL’ — XBRL Calculations — etak-20140930_cal

This Exhibit is an XBRL XML File.

Amendment to Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents