[Company Letterhead]
August 2, 2005
VIA FACSIMILE TO (202)772-9204 AND EDGAR
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United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Kurt Murao
Re: FTS GROUP, INC.
FILE NO. 333-125958
Dear Mr. Murao:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the
Securities Act of 1933, as amended, FTS Group, Inc. (the "Company"), hereby
requests that the above-captioned Registration Statement on Form SB-2 (the
"Registration Statement") be accelerated to Wednesday, August 3, 2005 at 3:00 pm
EST or as soon as practicable thereafter. We acknowledge that:
- - 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 this action as defense in any proceeding
initiated by the Commission or any person under the federal securities laws
of the United States.
The cooperation of the staff in meeting our request is very much appreciated.
Please call Amy Trombly at (617) 243-0060 if you have any questions or if we can
otherwise be of assistance to you.
Very truly yours,
/s/Scott Gallagher
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Scott Gallagher
Chief Executive Officer
cc: Amy Trombly, Esq.