Amy M. Trombly, Esq.                                  amy@tromblybusinesslaw.com

January  26,  2005

Delivered  by  electronic  submission  via  EDGAR

United  States  Securities  and  Exchange  Commission
Division  of  Corporate  Finance,  Mail  Stop  4-6
Washington,  D.C.  20549

Attn:  Mr.  Robert  Burnett

RE:  FTS  Group,  Inc.
       Item  4.01  Form  8-K/A  filed  November 9, 2004, as amended November 19,
       2004
       File  No.  0-24829

Ladies  and  Gentlemen:

On  behalf  of  FTS  Group, Inc. (the "Company"), I enclose for filing under the
Securities  Act  of 1933, as amended, an amendment to the Current Report on Form
8-K,  File  No.  0-24829

The  amendment  to  the  Current Report on Form 8-K contains revisions that have
been  made in response to comments received from the staff of the Securities and
Exchange  Commission  (the "Staff") in their letter dated January 13, 2005.  Set
forth  below  are  the  Company's  responses  to  the  Staff's  comments.

The  numbering  of the responses corresponds to the numbering of comments in the
letter  from  the  Staff.

Comment  1.
- -----------

In  your response to our November 16, 2004 comment letter you told us that as of
November 19, 2004 you were unable to obtain the required letter from R.E. Bassie
&  Co.  to  be  filed as Exhibit 16 to your Form 8-K.  We note that you have not
filed  a  further  amendment  with  the required letter.  Please either file the
letter  if  you  have  received it or file an amendment to your Form 8-K stating
that  you have been unable to obtain such a letter.  A brief explanation of what
you  have  done  to obtain the letter and the reason why you have been unable to
obtain  it,  if  known,  should  be  included  in  your  amended  Form  8-K.


Response  1.
- ------------
The  Company continued to periodically request the letter from R.E. Bassie & Co.
since  November  19,  2004.  On January 24, 2005, R.E. Bassie & Co. provided the
required  letter.  The Company amended its Form 8-K to file the letter on EDGAR.

Please  call  the  undersigned  with  any  questions  or comments regarding this
letter,  the  Current Report on Form 8-K or other matters related to the filing.

Sincerely,

/s/  Amy  Trombly

Amy  Trombly,  Esq.

cc:     Scott  Gallagher,  FTS  Group,  Inc.