UOMO Media (UOMO) CORRESP Correspondence with SEC

#1111-155 Dalhousie St. Toronto, ON, Canada, M5B 2P7 • Phone: 416.214.1516  Email:info@firstsourcedata.com • Web:www.firstsourcedata.com

September 11, 2006

VIA FACSIMILE TO (202) 772-9210AND EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4561

Washington, D.C.  20549

Attention:  Ms. Maryse Mills-Apenteng

Re:

First Source Data, Inc.

File No. 333-131621

Dear Ms. Mills-Apenteng:

Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, First Source Data, Inc. (the “Company”), hereby requests that the above-captioned Registration Statement on Form SB-2 (the “Registration Statement”) be accelerated to Monday, September 11, 2006 at 5:00 pm EST or as soon as practicable thereafter.  We acknowledge that:

·

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The cooperation of the staff in meeting our request is very much appreciated. Please call Amy Trombly at (617) 243-0060 if you have any questions or if we can otherwise be of assistance to you.

Very truly yours,

First Source Data, Inc.

/s/ Javed Mawji______

Javed Mawji

Chief Executive Officer

cc:  Amy Trombly, Esq.