Trombly Business Law
1320 Centre Street, Suite 202
Newton, MA 02459
Telephone (617) 243-0060
Facsimile (617) 243-0066
Amy M. Trombly, Esq. amy@tromblybusinesslaw.com
July 10, 2007
Delivered by electronic submission via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Anita Karu, Esq.
Re: FTS Group, Inc.
Registration Statement on Form SB-2
File No. 333-133749
Dear Ms. Karu:
I am securities counsel for FTS Group, Inc. (the “Company”). I enclose for filing amendment 8 to the Registration Statement on Form SB-2 to respond to one oral comment received from Anita Karu from the staff of the Securities and Exchange Commission (the “Staff”).
Narrative to Summary Compensation Table
Employment Agreements for Each Named Executive Officer
Comment 1: Please revise to describe whether the bonuses awarded to Mr. Gallagher and Mr. Rasmussen were awarded based on performance or subjective factors.
Response 1: The Company has complied with the Staff’s comment on page 17.
If you have further questions or comments, please feel free to contact us. We are happy to cooperate in any way we can.
Regards,
/s/ Amy M. Trombly
