THE FORSYTHE GROUP
6038 ROSE VALLEY DRIVE
CHARLOTTE, NORTH CAROLINA 28210
November 8, 2006
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Mail Stop 3561
Attn: Janice McGuirk
Re:
The Forsythe Group – File No.: 333-131882
[BJ&H File No. 3446.01]
Dear Ms. McGuirk:
The Forsythe Group, as Registrant, hereby requests acceleration of the effective date of the referenced Registration Statement, and in connection with that request we acknowledge the following:
·
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 Registrant further requests that an Order be issued pursuant to Section 8(a) of the Securities Act of 1933 declaring the Registration Statement effective Wednesday, November 8 at 3:00 p.m. Eastern Standard Time or as soon thereafter as is practicable.
Sincerely,
THE FORSYTHE GROUP
By: /s/ J. Stephen Chandler
J. Stephen Chandler
President
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