Finishing Touches Home Goods Inc.
3420 E. Shea Boulevard, Suite 200
Phoenix, AZ 85028
U.S. Securities & Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549-3561
Attn: Mr. Mark P. Shuman, Legal Branch Chief
Re: Finishing Touches Home Goods Inc.
Amendment #2 to the Form S-1
Filed May 17, 2011
File No. 333-172440
Dear Mr. Shuman,
Further to your letter dated June 2, 2011 concerning the deficiencies in the amendment #2 to our registration statement on Form S-1, we provide the following responses:
Risk Factors
We will incur increased costs as a result of being a public company…. page 5
1. In the paragraph under this heading you state that you will be a “fully reporting company”, an assertion that conflicts with the disclosure on page 7 where you state that you will be subject to Section 15(d) reporting requirements and as a consequence are exempt from various obligations imposed on fully reporting companies. Please reconcile the conflicting statements.
We have amended our disclosure on page 5 as required.
Best regards,
/s/ Nikolay Koval
Nikolay Koval
President
Finishing Touches Home Goods Inc.
