-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, LndBcxSIZqfSF6JjhWbbT0dGpAchNRCcNCOnJBhRAgORIyIsmNR0tLrWEcFMmomx Rg00b89OggtlS07Jr7e2gg== 0001071411-11-000001.txt : 20110228 0001071411-11-000001.hdr.sgml : 20110228 20110104164322 ACCESSION NUMBER: 0001071411-11-000001 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FUSION TELECOMMUNICATIONS INTERNATIONAL INC CENTRAL INDEX KEY: 0001071411 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 582342021 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 420 LEXINGTON AVENUE STREET 2: SUITE 1718 CITY: NEW YORK STATE: NY ZIP: 10170 BUSINESS PHONE: (212) 201-2400 MAIL ADDRESS: STREET 1: 420 LEXINGTON AVENUE STREET 2: SUITE 1718 CITY: NEW YORK STATE: NY ZIP: 10170 CORRESP 1 filename1.htm STARMED GROUP, INC



FUSION TELECOMMUNICATIONS INTERNATIONAL, INC.

420 Lexington Avenue, Suite 1718

New York, New York 10170



January 4, 2010


CORRESP


VIA EDGAR


United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549


Attn:

Larry Spirgel, Assistant Director

Joseph Kempf, Staff Accountant

Robert Littlepage, Accounting Branch Chief

Jonathan Groff, Staff Attorney

John Harrington, Staff Attorney


Re:

Fusion Telecommunications International, Inc.

Form 10-K for the Year Ended December 31, 2009

Staff Letter of Comment dated December 7, 2010

SEC File No. 001-32421


Ladies and Gentlemen:


Reference is made to (a) the Staff’s letter dated December 7, 2010 relating to our Annual Report on Form 10-K for the year ended December 31, 2009 (the Staff Letter”), (b) our response letter dated December 21, 2010 and (c) the December 29, 2010 telephone conversation between our counsel and the Staff relating to Comment 6 of the Staff Letter and our response thereto.


We hereby confirm that, in future filings, we will file all required exhibits, and, in the case of promissory notes issued to related parties, if the note is considered material we will file a copy of the actual signed version of the note rather than a cross-reference to a form of note on file with the Commission.


The Company acknowledges that:


·

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;


·

staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and


·

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


If you have any further questions or comments, please contact us or our counsel, Steven I. Weinberger, Esq., Schneider Weinberger & Beilly LLP, 2200 Corporate Blvd., NW, Suite 210, Boca Raton, FL 33431, (561) 362-9595 (telephone), (561) 362-9612 (fax) and steve@swblaw.net (email).







United States Securities and

     Exchange Commission

January 4, 2010

Page 2 of 2




Very truly yours,



/s/ Matthew D Rosen

Matthew D Rosen

CEO





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