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