Trombly Business Law
1320 Centre Street, Suite 202
Newton, MA 02459
Telephone (617) 243-0060
Facsimile (309) 406-1426
Amy M. Trombly, Esq.
amy@tromblybusinesslaw.com
September 11, 2006
Delivered by electronic submission via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4561
Washington, DC 20549
Attn:
Ms. Maryse Mills-Apenteng
Re:
First Source Data, Inc.
Amendment No. 3 to Registration Statement on Form SB-2
Filed on August 14, 2006
File Number: 333-131621
Dear Ms. Mills-Apenteng:
I am securities counsel for First Source Data, Inc. (the “Company”). I enclose for filing under the Securities Act of 1933, as amended, Amendment 4 to the Form SB-2 Registration Statement, File No. 333-131621, together with certain exhibits thereto (the “Registration Statement”).
Amendment No. 4 to the Registration Statement contains revisions that have been made in response to oral comments received from the staff of the Securities and Exchange Commission (the “Staff”) on September 11, 2006.
Set forth below are the Company’s responses to the Staff’s oral comments.
Oral Comment 1.
Please add reference to Amy Trombly as your attorney within the registration statement.
Response 1.
The Company undertakes to add this information in the Rule 424 Prospectus filing.
Oral Comment 2.
Please consent in your legal opinion to your attorney being named counsel within the prospectus.
Response 2.
The Company has complied with the Staff’s comment.
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
Trombly Business Law
1320 Centre Street, Suite 202
Newton, MA 02459
Telephone (617) 243-0060
Facsimile (309) 406-1426
Amy M. Trombly
Counsel for First Source Data, Inc.
cc:
First Source Data, Inc.
