Exhibit 10.1 AMENDMENT NO. 2 TO SHARE PURCHASE AND SALE AGREEMENT AMENDMENT NO. 2 dated as of April 26, 2007 (the "Amendment"), to the Share Purchase and Sale Agreement dated as of June 21, 2006, as amended by Amendment No. 1 dated as of December 18,...Share Purchase and Sale Agreement • April 27th, 2007 • Ibasis Inc • Telephone communications (no radiotelephone) • New York
