The tech IPO is back folks – this morning Skype filed for a $100 million IPO.

Skype is reporting EBITDA of $115.8 million on $406.2 million in net revenue for the first six months of this year.

The document reports a loss of $368.6 million on revenue of $718.9 million for 2009, during which Skype spun off from eBay. Most of that loss was connected to Skype’s huge legal settlement with its founders — many more details about that here.

Skype users have racked up 95 billion minutes of voice and video call time so far this year.

Skype is still rapidly growing its user base: Its 560 million registered users figure is up 41% year-over-year. And it has 8.1 million paying users, up 23% year-over-year, who spend an average $96 per year.

Skype will be selling American Depositary Shares (ADSs) that trade on the NASDAQ Global Market.

The Associated Press reports Skype did not say when shares would be available or at what price.

So is this news enough to make you jump back into the tech investment scene?