SecProbe.io

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      January 25, 2005

Mail Stop 0409

Jon R. Burney, Esq.
FTD Group, Inc.
3113 Woodcreek Drive
Downers Grove, Illinois  60515

Re:	FTD Group, Inc.
	Amendment No. 2 to
      Registration Statement on Form S-1 Filed January 21, 2005
      Registration No. 333-120723

Dear Mr. Burney:

	We have reviewed your filing and have the following comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

General

1. Please supplementally confirm that affiliates of Leonard Green
&
Partners, L.P. were not offered the opportunity to participate in
this offering until after the initial filing of the registration
statement.

2. In order to convey the nature and consequences of the
transaction
rather than the mechanics of the acquisition of FTD by Green
Equity
Investors, please revise throughout, including all headings, to
refer
to the transaction as a going private transaction rather than a
merger.

Prospectus Summary

3. We note your responses to comments 2 and 5.  Please revise the
summary to disclose that upon completion of this offering, Green
Equity Investors IV LP will own 48.5% of your outstanding common
stock.

4. We note that in response to prior comment 3 you have included
compounded annual growth rates over five years instead of two
years.
However, as previously noted, the use of compounded annual growth
rates serves to smooth actual results and is not balanced with a
discussion of your expense growth rates.   Accordingly, we reissue
the comment.

Legal Opinion

5. We note your response to prior comment 22.  However, we reissue
our prior comment.  This assumption is not appropriate as it in
effect assumes away a substantial portion of the opinion.

*  *  *  *

      	As appropriate, please amend your registration statement
in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering
of the securities specified in the above registration statement.
We
will act on the request and, pursuant to delegated authority,
grant
acceleration of the effective date.

      We direct your attention to Rules 460 and 461 regarding
requesting acceleration of a registration statement.  Please allow
adequate time after the filing of any amendment for further review
before submitting a request for acceleration.  Please provide this
request at least two business days in advance of the requested
effective date.

	You may contact Rachel Zablow at (202) 942-5336 or Donna
DiSilvio, Accounting Branch Chief, at (202) 942-1852 if you have
questions regarding comments on the financial statements and
related
matters.  Please contact Michael McTiernan, Attorney-Advisor, at
(202) 824-5445 or the undersigned at (202) 942-1766 with any other
questions.

Sincerely,

Elaine Wolff
Branch Chief

cc:	Howard A. Sobel, Esq. (via facsimile)
      Latham & Watkins, LLP

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FTD Group, Inc.
Page 3

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