EMMET, MARVIN & MARTIN, LLP
                          120 BROADWAY
                    NEW YORK, NEW YORK  10271


                         March 31, 2006



The Bank of New York,
  as Trustee of FT 1110
101 Barclay Street
New York, New York 10286


     Re:                        FT 1110

Ladies and Gentlemen:

     We are acting as counsel for The Bank of New York ("The Bank
of New York") in connection with the execution and delivery of  a
Trust Agreement (the "Trust Agreement") dated today's date (which
Trust  Agreement incorporates by reference certain Standard Terms
and  Conditions of Trust dated December 9, 2003, and the same are
collectively referred to herein as the "Indenture")  among  First
Trust  Portfolios,  L.P., as Depositor (the  "Depositor"),  First
Trust Advisors L.P., as Evaluator, First Trust Advisors L.P.,  as
Portfolio  Supervisor,  FTP Services LLC, as  Fund/SERV  Eligible
Unit  Servicing Agent and The Bank of New York, as  Trustee  (the
"Trustee"),  establishing  the unit investment  trust  or  trusts
included  in  FT 1110 (each, a "Trust"), and the confirmation  by
The Bank of New York, as Trustee under the Indenture, that it has
registered  on the registration books of the Trust the  ownership
by  the  Depositor of a number of units constituting  the  entire
interest  in the Trust (such aggregate units being herein  called
"Units"), each of which represents an undivided interest  in  the
respective  Trust which consist of the securities listed  in  the
Schedule  to  the  Trust Agreement (including,  confirmations  of
contracts  for  the purchase of certain securities not  delivered
and cash, cash equivalents or an irrevocable letter of credit  or
a  combination thereof, in the amount required for such  purchase
upon  the receipt of such securities), herein referred to as  the
"Securities".

     We   have  examined  the  Indenture,  a  specimen   of   the
certificates  to  be issued thereunder (the "Certificates"),  the
Closing  Memorandum dated today's date, and such other  documents
as  we  have  deemed necessary in order to render  this  opinion.
Based on the foregoing, we are of the opinion that:

  1. The Bank of New York is a corporation duly organized  and
     existing under the laws of the State of New York with the powers
     of a trust company under the Banking Law of the State of New
     York.

  2. The Trust Agreement is in proper form for execution by you,
     as Trustee, and has been duly executed and delivered by you, as
     Trustee, and, assuming due execution and delivery by the other
     parties  thereto, constitutes the valid and legally  binding
     obligation of The Bank of New York.

  3. The  Certificates  are in proper form for  execution  and
     delivery by The Bank of New York, as Trustee.

  4. The  Bank of New York, as Trustee, has registered on  the
     registration books of the Trust the ownership of the Units by the
     Depositor.  Upon receipt of confirmation of the effectiveness of
     the registration statement for the sale of the Units filed with
     the Securities and Exchange Commission under the Securities Act
     of 1933, the Trustee may cause the Units to be transferred on the
     registration books of the Trust to, and registered in, such other
     names, and in such denominations, as the Depositor may order, and
     may deliver, unless the Trust Agreement provides that the Units
     will be uncertificated, Certificates evidencing such ownership.

     In  rendering the foregoing opinion we have not  considered,
among  other  things,  the  merchantability  of  the  Securities,
whether the Securities have been duly authorized and delivered or
the  tax  status  of the Securities under any federal,  state  or
local laws.

      We  are  members of the New York Bar only and do  not  hold
ourselves out as experts on, nor do we express any opinion as to,
the laws of any jurisdiction other than the laws of the State  of
New York and the federal laws of the United States.  This opinion
is for your benefit and may not be disclosed to or relied upon by
any other person without our prior written consent.

      We  hereby consent to the filing of this opinion letter  as
an  exhibit to the Registration Statement relating to  the  Units
and  to the use of our name and the reference to our firm in  the
Registration Statement and in the Prospectus.

                                 Very truly yours,




                                 EMMET, MARVIN & MARTIN, LLP