This is the GSMA response to BEREC (Body of European Regulators for Electronic Communications) public consultation on numbering assignments procedures and hopes the following comments can serve as a constructive contribution to BEREC’s work. BEREC is looking to provide guidelines to facilitate the NRAs’ assessment in MS that will decide to allow the assignment of numbers, providing further clarity to the regulatory market and throughout the EU. The comments provided highlights M2M services and further special numbering resources, also stating the impacts if the numbering recourses were assigned to undertakings other than providers of ECN/ECS with extra-territorial use rights.