American Telephone & Telegraph (AT&T) acquired the assets of its parent, the American Bell Telephone Company. Originally American Bell had created AT&T to provide long distance calls between New York and Chicago and beyond. AT&T became the parent of American Bell because regulatory were leaner in New York than in Boston, where American Bell was headquartered. Later, the Bell System and its moniker “Ma Bell” became a term that referred generally to all AT&T companies.