Item 2.02. Results of Operations and Financial Condition.

The information in this Report, including Exhibit 99.1 hereto, is furnished pursuant to Item 2.02 of this Form 8-K. Such information shall not be deemed filed for purposes of Section 18 of the Securities Exchange Act of 1934 nor shall it be deemed incorporated by reference into any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference in such filing.

On August 14, 2009, deltathree, Inc. (the "Company") issued a press release reporting the Company's financial results for the second quarter of 2009. The press release contains non-GAAP financial measures. Pursuant to the requirements of Regulation G, the Company has provided reconciliations within the press release of the non-GAAP financial measures to the most directly comparable GAAP financial measures. Disclosure regarding definitions of these measures used by the Company, and why the Company's management believes the measures provide useful information to investors, is also included in the press release.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits Exhibit No. Document 99.1 Press release issued by the Company dated August 14, 2009.

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