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                      Law Offices of Thomas E. Puzzo, PLLC
                               4216 NE 70th Street
                            Seattle, Washington 98115
              Telephone: (206) 522-2256 / Facsimile: (206) 260-0111

                                                 Writer's e-mail: tpuzzo@msn.com
                                                   Writer's cell: (206) 412-6868


                                  March 8, 2011

VIA EDGAR

Larry Spirgel
Assistant Director
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

     Re: First American Group Inc. (the "Company")
         Amendment No. 5 to Form S-1 filed March 4, 2011
         File No. 333-171091

Dear Mr. Spirgel:

     Pursuant to the staff's  comment  letter dated February 24, 2011, on behalf
of our client, the Company,  we respectfully submit this response to the staff's
oral comments.

     Amendment  No. 5 to Form S-1 was  filed  with the  Commission  via EDGAR on
March 8, 2011.

     The staff's comments are reproduced in bold italics in this letter, and the
Company's  responses to the staff's  comments follow each staff comment.  Please
note that,  unless otherwise  indicated,  the page references below refer to the
page numbers of the redlined Amendment No. 5 to the Form S-1.

GENERAL

     1.   WE NOTE THAT YOU UPDATED  YOUR  FINANCIAL  STATEMENTS  FOR THE QUARTER
          ENDED  DECEMBER  31, 2010.  HOWEVER YOUR UPDATE HAS SEVERAL  INCORRECT
          REFERENCES.  FOR  EXAMPLE  ON PAGE  F-11  YOU  REFER TO  STATEMENT  OF
          STOCKHOLDERS'  DEFICIT FOR THE PERIOD FROM MARCH 11, 2010 TO SEPTEMBER
          30, 2010 RATHER THAN "TO  DECEMBER  31,  2010." ON PAGE F-13 YOU LABEL
          YOUR NOTES TO THE UNAUDITED FINANCIAL STATEMENTS AS SEPTEMBER 30, 2010
          VERSUS DECEMBER 31, 2010. IN NOTE 2 ON PAGER F-13 YOU DISCUSS THAT YOU
          HAD A NET LOSS OF $6,980 FOR THE THREE MONTHS ENDED  DECEMBER 31, 2010
          WHERE IN FACT THAT IS YOUR NET LOSS FROM  MARCH 11,  2010 TO  DECEMBER
          31, 2010. PLEASE CORRECT THOSE AND ALL SIMILAR ERRORS.
<PAGE>
     The  Company  has  complied  with this  comment.  Please see the  financial
statements  for the  quarter  ended  December  31,  2010 on page  F-9 to F-13 of
Amendment No. 5 to the Form S-1.

     2.   WE NOTE YOUR  RESPONSE TO THE ORAL  COMMENT WE ISSUED ON FEBRUARY  24,
          2011 REGARDING THE BASES OF YOUR EXPECTED REVENUES. PLEASE REVISE YOUR
          DISCLOSURE  TO PROVIDE  MEANINGFUL  AND THOROUGH  CAUTIONARY  LANGUAGE
          REGARDING  THE  RISKS  INHERENT  IN YOUR  REVENUE  ASSUMPTIONS  AND TO
          SPECIFICALLY  IDENTIFY  THE  IMPORTANT  FACTORS  THAT COULD CAUSE YOUR
          PERFORMANCE TO DIFFER FROM YOUR REVENUE  PROJECTIONS.  YOUR DISCUSSION
          SHOULD ALSO ADDRESS THE FACTORS THAT ADVERTISERS  GENERALLY LOOK TO IN
          DECIDING  WHETHER TO ADVERTISE ON A WEBSITE,  SUCH AS MONTHLY TRAFFIC,
          UNIQUE VISITORS,  TARGETED MARKETING OPPORTUNITIES AND HOW ESTABLISHED
          THE  WEBSITE IS. IN  ADDITION,  PLEASE  MOVE THIS  REVISED  CAUTIONARY
          LANGUAGE TO THE PARAGRAPH  IMMEDIATELY  PRECEDING THE REVENUE TABLE ON
          PAGE 19 OF THE REGISTRATION STATEMENT.

     The  Company  has  complied  with  this  comment  by adding  the  following
paragraph to pages 4 and 19 to Amendment No. 5 to the Form S-1:

          Our revenue estimates are based on current expectations, estimates and
     projections  about our  business  based  primarily on  assumptions  made by
     management. In making our revenue projections, we have assumed that we will
     be able to generate  revenues from advertising based on our subjective view
     that our telephony  services and products will be fully  developed and that
     there will be a certain  level of  customer  acceptance  and demand for our
     telephony  services and products.  Therefore,  actual revenue  outcomes and
     results may differ  materially  from what is expressed or forecasted in our
     revenue estimates due primarily to factors that advertisers  generally look
     to in deciding  whether to  advertise on a website.  Some of these  factors
     are:  (i) monthly  traffic and its repeat  rate,  (ii) the number of unique
     visitors,  (iii) targeted marketing opportunities and demographics (iv) how
     professionally designed the website is, and (v) how established the website
     is. We currently do not satisfy any of the  aforementioned  factors as they
     relate to our business,  and the revenues we actually  generate will depend
     primarily  on our  success  in  developing  our  business  plan,  and  more
     specifically,  our  ability  to  attract  potential  advertisers  based  on
     potential  advertisers'  views about the quality of our  business  based on
     these factors.

     Please contact the undersigned if you have further comments or questions.

                                         Very truly yours,


                                         /s/ Thomas E. Puzzo
                                         ------------------------------
                                         Thomas E. Puzzo
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