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Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 1Original Page 4LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 1 – DEFINITIONS (CONT’D.)Serving Wire Center - A specified geographic point from which the vertical and horizontal coordinate isused in calculation of airline mileage.Shared Inbound Calls - Refers to calls that are terminated via the Customer's Company-provided localexchange line.Shared Outbound Calls - Refers to calls in Feature Group (FGD) exchanges whereby the Customer's localtelephone lines are presubscribed by the Company to the Company's outbound service such that "1 10digit number" calls are automatically routed to the Company's or an IXC’s network. Calls to stations withinthe Customer’s LATA may be placed by dialing "10XXX" or "101XXXX" with 1 10-digit number."Station - The network control signaling unit and any other equipment provided at the Customer’s premiseswhich enables the Customer to establish communications connections and to effect communicationsthrough such connections.Subscriber - The person, firm, partnership, corporation, or other entity who orders telecommunicationsservice from Lingo. Service may be ordered by, or on behalf of, those who own, lease or otherwise managethe pay telephone, PBX, or other switch vehicle from which an End User places a call utilizing the servicesof the Company.NECA - National Exchange Carriers Association.Non-Recurring Charge (“NRC”) - The initial charge, usually assessed on a one-time basis, to initiate andestablish service.PIN - Personal Identification Number. See Authorization Code.Point of Presence ("POP”) - Point of PresencePreferred Customer Discount (“PCD”) - A discount added to the monthly invoice and deducted from therack rate for grandfathered products and term contract discount.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 1Original Page 5LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 1 – DEFINITIONS (CONT’D.)Recurring Charges - Monthly charges to the Customer for services, and equipment, which continues for theagreed upon duration of the service.Remote Call Forward (“RCF”) - A service whereby calls placed to a telephone number are automaticallyforwarded by central office equipment to another number designated by the end user. The Remote CallForwarding number may be either a different exchange (remote) or another central office area within thesame exchange (local). Additional paths may be provided to handle multiple calls to the Remote CallForwarding number as long as there are at least an equal number of lines at the terminating end. Any tollportions of calls are billed to the Customer.Service - Any means of service offered herein or any combination thereof.Service Order - The written or verbal request for Company services by the Customer and the Company inthe format devised by the Company. A Service Order initiates the respective obligations of the parties asset forth therein and pursuant to this tariff.Switched Access Origination/Termination - Where access between the Customer and the interexchangecarrier is provided on local exchange company Feature Group circuits and the connection to the Customeris a LED-provided access line. The cost of switched Feature Group access is billed to the interexchangecarrier.Terminal Equipment - Any telecommunications equipment other than the transmission or receivingequipment installed at a Company location.Usage Charges - Charges for minutes or messages traversing over local exchange facilities.User or End User - A Customer, Joint User, or any other person authorized by a Customer to use serviceprovided under this tariff.Lingo - Lingo Communications, issuer of this tariff.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 1LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS2.1Undertaking of the Company2.1.1ScopeThe Company undertakes to furnish communications service pursuant to the terms of thistariff in connection with one-way and/or two-way information transmission originatingfrom points within the State of Idaho, and terminating within a local calling area as definedherein.The Company is responsible under this tariff only for the services and facilities providedhereunder, and it assumes no responsibility for any service provided by any other entitythat purchases access to the Company network in order to originate or terminate its ownservices, or to communicate with its own Customers.2.1.2Shortage of Equipment or FacilitiesA.The Company reserves the right to limit or to allocate the use of existing facilities,or of additional facilities offered by the Company, when necessary because of lackof facilities, or due to some other cause beyond the Company's control.B.The furnishing of service under this tariff is subject to the availability on acontinuing basis of all the necessary facilities and is limited to the capacity of theCompany's facilities as well as facilities the Company may obtain from othercarriers to furnish service from time to time as required at the sole discretion of theCompany.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 2LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS (CONT’D.)2.1Undertaking of the Company (Cont’d.)2.1.3Terms and ConditionsA.Service is provided on the basis of a minimum period of at least thirty (30) days,24-hours per day. For the purpose of computing charges in this tariff, a month isconsidered to have thirty (30) days.B.Customers may be required to enter into written service orders which shall containor reference a specific description of the service ordered, the rates to be charged,the duration of the services, and the terms and conditions in this tariff. Customerswill also be required to execute any other documents as may be reasonablyrequested by the Company.C.Except as otherwise stated in the tariff, at the expiration of the initial term specifiedin each Service Order, or in any extension thereof, service shall continue on amonth to month basis at the then current rates unless terminated by either partyupon notice. Any termination shall not relieve the Customer of its obligation topay any charges incurred under the service order and this tariff prior to termination.The rights and obligations which by their nature extend beyond the termination ofthe term of the service order shall survive such termination.D.Service may be terminated upon written notice to the Customer if:E.1the Customer is using the service in violation of this tariff; or.2the Customer is using the service in violation of the law.This tariff shall be interpreted and governed by the laws of the State of Idahowithout regard for its choice of laws provision.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 3LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS (CONT’D.)2.1Undertaking of the Company (Cont’d.)2.1.3Terms and Conditions (Cont’d.)F.Any other Telephone Company may not interfere with the right of any person orentity to obtain service directly from the Company. No person or entity shall berequired to make any payment, incur any penalty, monetary or otherwise, orpurchase any services in order to have the right to obtain service directly from theCompany.G.To the extent that either the Company or any other Telephone Company exercisescontrol over available cable pairs, conduit, duct space, raceways, or other facilitiesneeded by the other to reach a person or entity, the party exercising such controlshall make them available to the other on terms equivalent to those under whichthe Company makes similar facilities under its control available to its Customers.At the reasonable request of either party, the Company and the Other TelephoneCompany shall jointly attempt to obtain from the owner of the property access forthe other party to serve a person or entity.H.The Company hereby reserves its rights to establish service packages specific to aparticular Customer. These contracts may or may not be associated with volumeand/or term discounts. All service packages established by the Company will befiled with the Commission prior to the furnishing of service.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 4LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS (CONT’D.)2.1Undertaking of the Company (Cont’d.)2.1.4Limitations on LiabilityA.Except as otherwise stated in this section, the liability of the Company for damagesarising out of either: (1) the furnishing of its services, including but not limited tomistakes, omissions, interruptions, delays, or errors, or other defects,representations, or use of these services or (2) the failure to furnish its service,whether caused by acts or omission, shall be limited to the extension of allowancesto the Customer for interruptions in service as set forth in Section 2.7.B.Except for the extension of allowances to the Customer for interruptions in serviceas set forth in Section 2.7, the Company shall not be liable to a Customer or thirdparty for any direct, indirect, special, incidental, reliance, consequential,exemplary or punitive damages, including, but not limited to, loss of revenue orprofits, for any reason whatsoever, including, but not limited to, any act oromission, failure to perform, delay, interruption, failure to provide any service orany failure in or breakdown of facilities associated with the service.C.The liability of the Company for errors in billing that result in overpayment by theCustomer shall be limited to a credit equal to the dollar amount erroneously billedor, in the event that payment has been made and service has been discontinued, toa refund of the amount erroneously billed.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 5LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS (CONT’D.)2.1Undertaking of the Company (Cont’d.)2.1.4Limitations on Liability (Cont’d.)D.The Company shall be indemnified and saved harmless by the Customer from andagainst all loss, liability, damage and expense, including reasonable counsel fees,due to:1.Any act or omission of: (a) the Customer, (b) any other entity furnishingservice, equipment or facilities for use in conjunction with services orfacilities provided by the Company; or (c) common carriers orwarehousemen, except as contracted by the Company;2.Any delay or failure of performance or equipment due to causes beyondthe Company's control, including but not limited to, acts of God, fires,floods, earthquakes, hurricanes, or other catastrophes; nationalemergencies, insurrections, riots, wars or other civil commotions; strikes,lockouts, work stoppages or other labor difficulties; criminal actions takenagainst the Company; unavailability, failure or malfunction of equipmentor facilities provided by the Customer or third parties; and any law, order,regulation or other action of any governing authority or agency thereof;3.Any unlawful or unauthorized use of the Company's facilities and services;4.Libel, slander, invasion of privacy or infringement of patents, tradesecrets, or copyrights arising from or in connection with the materialtransmitted by means of Company-provided facilities or services; or bymeans of the combination of Company-provided facilities or services;5.Breach in the privacy or security of communications transmitted over theCompany's facilities;ISSUED: March 12, 2021EFFECTIVE: March 22, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 6LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS (CONT’D.)2.1Undertaking of the Company (Cont’d.)2.1.4Limitations on Liability (Cont’d.)D.Cont’d.6.Changes in any of the facilities, operations or procedures of the Companythat render any equipment, facilities or services provided by the Customerobsolete, or require modification or alteration of such equipment, facilitiesor services, or otherwise affect their use or performance, except wherereasonable notice is required by the Company and is not provided to theCustomer, in which event the Company's liability is limited as set forthabove in Section 2.1.1.A.7.Defacement of or damage to Customer premises resulting from thefurnishing of services or equipment on such premises or the installation orremoval thereof;8.Injury to property or injury or death to persons, including claims forpayments made under Workers' Compensation law or under any plan foremployee disability or death benefits, arising out of, or caused by, any actor omission of the Customer, or the construction, installation,maintenance, presence, use or removal of the Customer's facilities orequipment connected, or to be connected to the Company's facilities;9.Any noncompletion of calls due to network busy conditions;10.Any calls not actually attempted to be completed during any period thatservice is unavailable;11.And any other claim resulting from any act or omission of the Customeror patron(s) of the Customer relating to the use of the Company’s servicesor facilities.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryACCEPTED FOR FILINGMarch 22, 2021Boise, Idaho

Matrix Telecom, LLCd/b/a LingoIdaho Tariff No. 7Section 2Original Page 7LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFFSECTION 2 – RULES AND REGULATIONS (CONT’D.)2.1Undertaking of the Company (Cont’d.)2.1.4Limitations on Liability (Cont’d.)E.The Company does not guarantee nor make any warranty with respect toinstallations provided by it for use in an explosive atmosphere.F.The Company makes no warranties or representations, EXPRESS OR IMPLIED,either in fact or by operation of law, statutory or otherwise, including warrantiesof merchantability or fitness for a particular use, except those expressly set forthherein.G.Failure by the Company to assert its rights pursuant to one provision of this tariffdoes not preclude the Company from asserting its rights under other provisions.H.Directory Errors - In the absence of gross negligence or willful misconduct, noliability for damages arising from errors or mistakes in or omissions of directorylistings, or errors or mistakes in or omissions of listing obtainable from thedirectory assistance operator, including errors in the reporting thereof, shall attachto the Company. An allowance for errors or mistakes in or omissions of publisheddirectory listings or for errors or mistakes in or omissions of listing obtainable fromthe directory assistance operator shall be at the monthly tariff rate for each listing,or in the case of a free or no-charge directory listing, credit shall equal two timesthe monthly tariff rate for an additional listing, for the life of the directory or thecharge period during which the error, mistake or omission occur.ISSUED: March 12, 2021Issued by:General Counsel400 East Las Colinas Blvd., Suite 500Irving, TX 75039EFFECTIVE: March 22, 2021Idaho Public Utilities CommissionOffice of the SecretaryA

Matrix Telecom, LLC Idaho Tariff No. 7 d/b/a Lingo Section 1 Original Page 2 LOCAL AND INTEREXCHANGE BUSINESS SERVICES TARIFF SECTION 1 - DEFINITIONS (CONT'D.) Common Carrier - An authorized company or entity providing telecommunications services to the public Company - Matrix Telecom, LLC , the issuer of this tariff.