Flint Telecom Group, Inc.
7500 College Blvd., Suite 500
Overland Park, Kansas 66210
Tel.: (913) 815-1570
January 13, 2011
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Larry Spirgel
Re: | Flint Telecom Group, Inc. |
Registration Statement on Form S-1
Originally Filed December 3, 2010
File No. 333-170953
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933 (the “Act”) Flint Telecom Group, Inc. (the “Company”) requests the withdrawal of the Company’s Registration Statement on Form S-1 originally filed on December 3, 2010 (the “S-1 Registration Statement”). No sales of the Company’s common stock have been or will be made pursuant to the S-1 Registration Statement
The Company requests that in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the above-captioned registration statement be credited for future use.
Upon grant of the Commission’s consent, please provide a facsimile copy of the written order consenting to the withdrawal of the S-1 Registration Statement to the undersigned, facsimile number (908) 663-2443, with a copy to the Company’s outside legal counsel, Anslow & Jaclin, LLP, Attn: Joseph M. Lucosky, Esq, 195 Route 9 South, Suite 204, Manalapan, NJ 07726, facsimile number (732) 577-1188.
If you have any questions with respect to this matter, please contact Joseph M. Lucosky, Esq. at (732) 409-1212.
Very truly yours,
FLINT TELECOM GROUP, INC.
By: | /s/ Vincent Browne | |||
Vincent Browne Chief Executive Officer |