Trombly Business Law
1320 Centre Street, Suite 202
Newton, MA 02459
Telephone (617) 243-0060
Amy M. Trombly, Esq. amy@tromblybusinesslaw.com
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”). The Company undertakes to include the final disclosure reviewed by the staff of the Securities and Exchange Commission under the Narrative to Summary Compensation Table, located on page 17, in its final prospectus pursuant to Rule 424 of the Securities Act of 1933, as amended.
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
