0001104659-07-059540 Sample Contracts

AMENDMENT NO. 3 TO SHARE PURCHASE AND SALE AGREEMENT
Share Purchase and Sale Agreement • August 7th, 2007 • Ibasis Inc • Telephone communications (no radiotelephone) • New York

AMENDMENT NO. 3 dated as of August 1, 2007 (this “Amendment No. 3”), to the Share Purchase and Sale Agreement dated as of June 21, 2006, as amended by Amendment No. 1 dated as of December 18, 2006 and Amendment No. 2 dated as of April 26, 2007 (the “Agreement”), between IBASIS, INC., a Delaware corporation (“Seller”) and KPN B.V., (formerly KPN Telecom B.V.) a private limited liability company with its registered office at Maanplein 55, The Hague, and incorporated under the laws of the Netherlands (“Purchaser”). Capitalized terms used but not defined herein shall have the respective meanings assigned to them in the Agreement.

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