AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON NOVEMBER 25,FEBRUARY 17, 2003
REGISTRATION NO. 333-______333-112926

- --------------------------------------------------------------------------------

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-3S-3/a
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
FRONTLINE COMMUNICATIONS CORPORATION
(NamePROVO INTERNATIONAL, INC.
( Name of Registrant as Specified in Its Charter)

DELAWARE 13-3950283
(State or Other Jurisdiction (IRS Employer
Jurisdiction
of Incorporation or Identification
Organization) Identification Number)

ONE BLUE HILL PLAZA, 7th7TH FLOOR
PEARL RIVER, NEW YORK 10965
(845) 623-8553
(Address, Including Zip Code, and Telephone Number, Including
Area Code, of Registrant's Principal Executive Offices)

STEPHEN J. COLE-HATCHARD
CHIEF EXECUTIVE OFFICER
FRONTLINE COMMUNICATIONS CORPORATIONPROVO INTERNATIONAL, INC.
ONE BLUE HILL PLAZA, 7th7TH FLOOR
PEARL RIVER, NEW YORK 10965
(845) 623-8553
(Name, Address, Including Zip Code, and Telephone Number, Including
Area Code, of Agent for Service)

COPY TO:
SEAN P. MCGUINNESS, ESQ.
SWIDLER BERLIN SHEREFF FRIEDMAN, LLP
3000 K STREET, N.W. SUITE 300
WASHINGTON, D.C. 20007
TELEPHONE: (202) 424-7500
FACSIMILE: (202) 295-8478

APPROXIMATE DATE OF COMMENCEMENT OF PROPOSED SALE TO THE PUBLIC:

- --------------------------------------------------------------------------------------------------------------------------------------------------------------

- --------------------------------------------------------------------------------
If any of the securities being registered on this Form to be offered on a
delayed or continuous basis pursuant to Rule 415 under the Securities Act of
1933, as amended, check the following box. [ ]

If the registrant elects to deliver its latest annual report to security
holders, or a complete and legal facsimile thereof, pursuant to Item 11(a) of
this Form, check the following box: [ X ]

If this Form is filed to register additional securities for an offering pursuant
to Rule 462(b) under the Securities Act, please check the following box and list
the Securities Act registration statement number of the earlier effective
registration statement for the same offering. [ ]

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under
the Securities Act, check the following box and list the Securities Act
registration statement number of the earlier effective registration statement
for the same offering. [ ]

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under
the Securities Act, check the following box and list the Securities Act
registration statement number of the earlier effective registration statement
for the same offering. [ ]

If delivery of the prospectus is expected to be made pursuant to Rule 434,
please check the following box. [ ]

CALCULATION OF REGISTRATION FEE

PROPOSED MAXIMUM
TITLE OF SHARES AMOUNT TO BEPROPOSED
MAXIMUM PROPOSED
AGGREGATE MAXIMUM AMOUNT OF
TITLE OF SHARES AMOUNT TO PRICE PER AGGREGATE PRICE PER PROPOSED MAXIMUM AGGREGATE AMOUNT OF
TO BE REGISTERED REGISTERED UNIT (1) OFFERING PRICE (1) REGISTRATION
TO BE REGISTERED BE REGISTERED UNIT (1) OFFERING PRICE (1) FEE

Common Stock,
par value $.01 2,666,666 $ 0.60 $1,599,999 $ 202.71
per share,
issuable upon
conversion of
four convertible
promissory notes
Common Stock,
par value $.01
per share 500,000 $ 0.60 $300,000 $ 38.01
Common Stock,
par value $.01
per share 733,334 $ 0.60 $440,000 $ 55.75

Common Stock,
par value $.01
per share,
issuable upon
exercise of
warrants 1,600,000 $ 0.60 $960,000 $ 121.63
Common Stock,
par value $.01
per share,
issuable upon
exercise of
warrants 1,250,000 $ 0.60 $750,000 $ 95.00

TOTAL REGISTRATION $ 513.10
FEE
- -----------------------------------------------------------------------------------------------------------------------------------

Common Stock, par value $.01
per share 3,494,999 $ .53 $ 1,852,349 $ 149.86

Common Stock, par value $.01
per share, issuable pursuant
to the terms of a convertible
promissory note 462,000 .25 115,500 9.34

Common Stock, par value $.01
per share, issuable upon
exercise of warrants 220,000 .42 92,400 7.48

Common Stock, par value $.01
per share, issuable upon
exercise of warrants 300,000 .40 120,000 9.71

Common Stock, par value $.01
per share, issuable upon
exercise of warrants 125,000 .08 10,000 0.81

Common Stock, par value $.01
per share, issuable upon
exercise of warrants 750,000 .01 7,500 0.61

Common Stock, par value $.01
per share, issuable upon
exercise of warrants 1,666,666 .30 500,000 40.45

TOTAL REGISTRATION FEE 218.26

(1) Estimated, pursuant to Rule 457(c), solely for the purpose of calculating
the registration fee based on the average of the high and low prices for the
common stock, as reported on the American Stock Exchange Market on November 21, 2003.February
12, 2004.

THE REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR DATES
AS MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL
FILE A FURTHER AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION
STATEMENT SHALL THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(a)8(A) OF
THE SECURITIES ACT OF 1933 OR UNTIL THE REGISTRATION STATEMENT SHALL BECOME
EFFECTIVE ON SUCH DATE AS THE COMMISSION, ACTING PURSUANT TO SAID SECTION
8(a)8(A), MAY DETERMINE.

SUBJECT TO COMPLETION - DATED NOVEMBER 25, 2003

The information in this prospectus is not complete and may be changed. We may
not sell these securities until the registration statement filed with the
Securities and Exchange Commission is effective. This prospectus is not an offer
to sell these securities and is not soliciting an offer to buy these securities
in any state where the offer or sale is not permitted.

FRONTLINE COMMUNICATIONS CORPORATION
7,018,665FEBRUARY 17, 2004

THE INFORMATION IN THIS PROSPECTUS IS NOT COMPLETE AND MAY BE CHANGED. WE MAY
NOT SELL THESE SECURITIES UNTIL THE REGISTRATION STATEMENT FILED WITH THE
SECURITIES AND EXCHANGE COMMISSION IS EFFECTIVE. THIS PROSPECTUS IS NOT AN OFFER
TO SELL THESE SECURITIES AND IS NOT SOLICITING AN OFFER TO BUY THESE SECURITIES
IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED.

PROVO INTERNATIONAL, INC.
6,750,000 SHARES OF COMMON STOCK

This prospectus relates to the resale of 7,018,6656,750,000 shares of common stock
by the selling shareholders named in this prospectus. The 7,018,6656,750,000 shares of
our common stock offered by this prospectus were issued to the selling
shareholders in sixthree separate transactions. See - Summary of Transactions - The
Offering, at page 25.26. The selling shareholders will receive all of the proceeds
from any sales of common stock. We will not receive any of the proceeds.
Assuming that all of the warrants held by selling stockholders are exercised, we
will realize proceeds of approximately $729,900.$924,500.

The selling shareholders may sell the shares of common stock at various
times and in various types of transactions, including: block transactions,
directly to purchasers through agents, brokers, dealers or underwriters, and
sales "at the market" to or through a market maker or an existing trading market
or otherwise. Sales not covered by this prospectus may also be made pursuant to
Rule 144 or another applicable exemption under the Securities Act of 1933.
Shares may be sold at the market price of the common stock at the time of a
sale, at prices relating to the market price over a period of time, or at prices
negotiated with the buyers of the shares.

The selling shareholders will pay all brokerage fees and commissions and
similar expenses. Under the terms of our registration rights agreements with the
selling shareholders, we are required to pay legal, accounting and other
expenses relating to the registration of the shares with the Securities and
Exchange Commission.

Our common stock is traded on the American Stock Exchange under the symbol
"FNT." On November 21, 2003,February 12 , 2004, the last reported sale price for our common stock
was $0.53$0.60 per share.
----------------

Investing in our common stock involves a high degree of risk. You
should consider carefully the risk factors beginning on page 12 of this
prospectus before making a decision to purchase our stock.

----------------

Neither the Securities and Exchange Commission nor any state securities
commission has approved or disapproved these securities or determined if this
prospectus is truthful or complete. Any representation to the contrary is a
criminal offense.________________

INVESTING IN OUR COMMON STOCK INVOLVES A HIGH DEGREE OF RISK. YOU SHOULD
CONSIDER CAREFULLY THE RISK FACTORS BEGINNING ON PAGE 14 OF THIS PROSPECTUS
BEFORE MAKING A DECISION TO PURCHASE OUR STOCK.
________________

NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES
COMMISSION HAS APPROVED OR DISAPPROVED THESE SECURITIES OR DETERMINED IF THIS
PROSPECTUS IS TRUTHFUL OR COMPLETE. ANY REPRESENTATION TO THE CONTRARY IS A
CRIMINAL OFFENSE.

The date of this Prospectus is _________________, 2003.February __, 2004.

INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE

The following documents previously filed by Provo International, Inc.
(formerly known as Frontline Communications CorporationCorporation) with the Securities and
Exchange Commission are incorporated herein by reference and shall be deemed a
part of this prospectus:

o Annual report on Form 10-KSB for the year ended December 31, 2002, filed
on April 15, 2003, amendment filed on October 6, 2003;

o Quarterly report on Form 10-QSB for the quarter ended March 31, 2003,
filed on May 13, 2003;

o Quarterly report on Form 10-QSB for the quarter ended June 30, 2003,
filed on August 19, 2003, amendment filed on October 3, 2003;

o Quarterly report on Form 10-QSB for the quarter ended September 30, 2003,
filed on November 14, 2003;

o Annual Report on Form 10-KSB for the year ended December 31, 2003, filed
April 30, 2004;

o Form 8-Ks filed on March 31, 2003, April 18, 2003, May 20, 2003 and
September 30, 2003, and amendments thereto, filed May 6, 2003, June 17, 2003,
June 18, 2003 and October 6,2003;6, 2003;

o Form 8-Ks filed on April 12, 2004 and April 19, 2004;

o Definitive Proxy Statement on Form 14A filed on November 13, 2003; and

o The description of our common stock contained in our Registration
Statement on Form 8-A, declared effective May 5, 1998, together with any
amendment or report filed with the SEC for the purpose of updating the
description.

All documents we file pursuant to Sections 13(a), 13(c), 14 or 15(d) of the
Securities Exchange Act of 1934, after the date of this prospectusthe initial registration
statement and before the terminationprior to effectiveness of the offering of the securities herebyregistration statement shall be
deemed to be incorporated by reference in this prospectus and to be a part of
this prospectus on the date of filing of the documents. Any statement
incorporated in this prospectus shall be deemed to be modified or superseded for
purposes of this prospectus to the extent that a statement contained in this
prospectus or in any other subsequently filed document which also is, or is
deemed to be, incorporated by reference in this prospectus modifies or
supersedes the statement. Any statement so modified or superseded shall not be
deemed, except as so modified or superseded, to constitute a part of this
prospectus or the registration statement of which it is a part.

4
This prospectus incorporates documents by reference with respect to Frontline Communications CorporationProvo
International, Inc. that are not presented herein or delivered herewith. These
documents are available without charge to any person, including any beneficial
owner of our securities, to whom this prospectus is delivered, upon written or
oral request to Amy Wagner-Mele, Esq., Frontline Communications
Corporation,Provo International, Inc., One Blue Hill
Plaza, 6th7th Floor, Pearl River, New York 10965, telephone: (845) 623-8553. These
reports and other information can also be read and copied at the SEC's Public
Reference Room at 450 Fifth Street, N.W., Washington, D.C. 20549. You may obtain
information on the operation of the Public Reference Room by calling the SEC at
1-800-SEC-0330. Our electronic filings made through the SEC's electronic data
gathering, analysis and retrieval system are publicly available through the
SEC's worldwide web site (http://www.sec.gov).

THE BUSINESS

The following is a summary description of our business and of the
business of Proyecciones y Ventas Organizadas, S.A. de C.V., ("Provo"Provo
Mexico"), a company we acquired in April 2003. Because this is a
summary, it does not contain all the information about us that may be
important to you. You should read the more detailed information and
the financial statements and related notes which are incorporated by
reference in this prospectus.

THE COMPANY

We are a Delaware corporation. Our Acquisitionprincipal executive offices are located
at One Blue Hill Plaza, 7th Floor, Pearl River, New York 10965. Our telephone
number is (845) 623-8553. The address of Provoour website is
http://www.provointernational.com. The Information on our website is not part of
this prospectus.

We were formed during February 1997 as a Delaware corporation under the
name "Easy Street Online, Inc." We changed our name to "Frontline Communications
Corporation" in July 1997. On April 3, 2003, we acquired allProyecciones y Ventas

Organizadas, S.A. de C.V. ("Provo Mexico") and in December 2003 we changed our
name to "Provo International Inc."

Prior to acquiring Provo Mexico, during 2003 and during 2002 our
revenues were primarily derived from providing Internet access services
in the form of dial-up access, dedicated leased lines and digital
subscriber line (DSL) access to individuals and businesses. The
balance of our revenues during those periods were derived from website
design, development and hosting services.

We are now organized into three distinct divisions. Provo International is
responsible for overseeing mergers, acquisitions, financing transactions and
regulatory compliance activities. Provo US, a division of Provo International,
is responsible for the continued management of the outstanding stockInternet service business,
which was our core business prior to our acquisition of Provo Mexico. Provo
Mexico, a company organizedwholly owned subsidiary of Provo International, continues to
distribute prepaid calling cards and existing undercellular phone airtime in Mexico.

RECENT DEVELOPMENTS

On April 3, 2003, we acquired Provo Mexico for consideration consisting of
the laws of Mexico, in exchange forfollowing:

220,000 shares of our Series C convertible preferred stock, which was
to be convertible into shares of our common stock subject to the
approval of our stockholders; and

a $20,000,000 secured promissory
note. We are currently seeking shareholdernote, which was to be payable only if our
stockholders failed to timely approve the proposed issuance of common
stock upon conversion of the Series C convertible preferred stock.

In connection with our acquisition of Provo Mexico, we also issued 35,500
shares of our Series D convertible preferred stock to certain of our executive
officers and directors, certain Provo employees and other third parties, which
also was to be convertible into shares of our common stock subject to the
approval of the conversionour stockholders.

On November 5, 2003, we issued 220,000 shares of our Series E convertible
preferred stock which is held by the former stockholders
of Provo, intoin exchange for all 220,000 outstanding shares of our commonSeries C
convertible preferred stock. Upon receipt of such approval, we
anticipate that 133,445 sharesThe terms of the Series E convertible preferred
stock (comprising approximately 60.7% ofwere substantially the originally outstanding Series E
convertible preferred stock) will automatically be converted into 13,344,514
shares of common stock, representing 49.5% of the then outstanding common stock,
and that the amount due on the $20,000,000 secured promissory note also will be
reduced by 60.7% to $7,860,000. The remaindersame as those of the Series EC convertible preferred
stock will remain outstanding and be subject to optional conversion by
its holders from time to time, except that, thatin order to satisfy certain requirements of the American
Stock Exchange pertaining to the continued listing of our securities, no share
of Series E convertible preferred stock will be converted into common stockissuable to the two former Provo
stockholders and any entity controlled by them if as a result of such conversion
the shares of common stock issuable to the two former Provo
stockholders and any entity directly or indirectly controlledheld by them upon such
conversionand their affiliates would exceed 49.5%
of the issued and outstanding common stock after giving effect to such conversion.

On December 12, 2003 we held a meeting of our stockholders to consider and
vote upon the effectivenessissuance of the conversion.

Ifshares of our shareholders do not approve thecommon stock upon conversion of theour
Series E convertible preferred stock intoand our Series D convertible preferred
stock, and certain other matters including the following:

a two-for-three reverse split of our common stock;

an increase in the number of our authorized shares of common stock
from 25,000,000 shares to 100,000,000 shares;

the $20,000,000 note will become
due and payable in accordance with its terms. The note is secured by
substantiallymandatory conversion of all of our assets, includingSeries B convertible redeemable
preferred stock into shares of our common stock upon the capitalelection of
the holders of a majority thereof; and

the approval of the issuance of our common stock to Fusion Capital.

As a result of Provo. In the event that we are unablevote of our stockholders on December 12, 2003:

133,445 of the 220,000 outstanding shares of Series E convertible
preferred stock were converted into 20,016,750 shares of common stock
(and the remaining 86,555 shares of Series E convertible preferred
stock remain outstanding);

all 35,500 outstanding shares of Series D convertible preferred stock
were converted into 3,550,000 shares of common stock;

the two-for-three reverse stock split was approved, and became
effective as of January 30, 2004;

our authorized shares of common stock were increased from 25,000,000
shares to pay100,000,000 shares;

all 496,445 outstanding shares of Series B convertible redeemable
preferred stock were converted into 1,985,780 shares of common stock
(after giving effect to the reverse stock split);

the proposed financing with Fusion Capital was approved; and

the $20,000,000 secured note as it becomes due,issued to the former stockholders of
Provo may initiate actions against us, which may include
foreclosure on their collateral consisting of substantially all of our assets.
We do not believe that the collateral underlying the $20,000,000 noteMexico was canceled.

DESCRIPTION OF THE PROVO US DIVISION

GENERAL

Our Provo US division is
sufficient to satisfy the note. If the collateral is insufficient to satisfy our
obligation under the note, and we are unable to negotiate a settlement with the
former stockholders of Provo, we may be forced to seek bankruptcy protection. We
believe that the significant additional liabilities that we will incur if our
stockholders fail to approve the conversion of the Series E convertible
preferred stock will have a material adverse effect on our business and the
interests of our stockholders.

For a more detailed discussion of our acquisition of Provo, see the
Definitive Proxy Statement on Form 14A, filed November 13, 2003, which is
incorporated herein by reference.

Description of Frontline's Business

General

We are a regional Internet service provider ("ISP")(ISP)
providing Internet access, web hosting, website design, and related services to
residential and small business customers throughout the Northeast United States
and, through a network partnership agreement, Internet access to customers
nationwide.

Primarily through 18 acquisitions, wethe Provo US division grew ourits monthly
revenue from $30,000 as of October 1998 to approximately $400,000 as of December
31, 2002. During that same period, wethe division expanded ourits owned Internet
access geographic footprint from the New York/New Jersey metropolitan area, to a
region that now includes Delaware, Eastern Pennsylvania and Northern Virginia.
At December 31, 2002, wethe Provo US division owned and operated 12
points-of-presence ("POPs")(POPs) which, when combined with 1,100 POPs licensed from
third parties, provide us with the capability to serve over 75% of the U.S.
population.

During 2002, wethe Provo US division concentrated ourits efforts and resources
primarily on restructuring ourits operations to reduce costs, increase operating
efficiency and improve customer service. As a result of ourthe restructuring, wethe
US division reduced ourits staff from approximately 70 employees at March 2001 to
3128 as of AprilDecember 1, 2003, and closed two regional offices, consolidating those
functions into our Pearl River, New York headquarters.

WeThe Provo US division also streamlined ourits product offerings, eliminating
certain low margin products and services, and added a broadband one-way
satellite Internet access product line to ourits group of services. We also
standardized our product pricing, and raised the monthly rates to most of our
dial-up access customers to between $17.95 and $19.95 per month, depending on
the term of service purchased.

We were formed during February 1997 as a Delaware corporation under the
name Easy Street Online, Inc. We changed our name to Frontline Communications
Corporation in July 1997. Our principal executive offices are located at One
Blue Hill Plaza, Pearl River, New York 10965, and our telephone number is (845)
623-8553. Our corporate websites are located at www.frontline.net and
www.fcc.net. Information on these Websites is not part of this prospectus .
Unless the context indicates otherwise, the terms "Frontline," "we," "our," "the
Company" and "us" in this prospectus include the operations of Frontline
Communications Corporation and its wholly owned subsidiaries, WowFactor, Inc.,
FNT Communications Corp., and CLEC Communications Corp.

CompetitionCOMPETITION

Our competitors for Internet access services in the United States include
international and national telecommunications providers, such as America Online,

Time Warner Cable, Verizon, Earthlink, United Online (NetZero and Juno brands)
and Covad Communications, as well as regional Internet service providers, such
as Best Web Corporation, Fastnet Inc. and LogicalNet Corporation. Our national
competitors have significantly greater financial, technical, marketing and other
resources than we do, and our share of the market compared to theirs is too
small to quantify. We believe that our market share in the region in which we
operate is less than 1%. Many of our current and future competitors possess a
wide range of products and collective new product development capabilities that
exceed ours. For example, some of our competitors, such as Time Warner Cable,
offer access to the Internet via cable modem. We do not possess the technical
capability to offer such a service.

Increased competition could result in significant price competition, which
in turn could result in significant price reductions in some of our product
offerings, most notably Internet access and web hosting. In addition, increased
competition for new customers could result in increased sales and marketing
expenses and related customer acquisition costs, which could materially
adversely affect our operating results. We may not have the financial resources,
technical expertise or marketing and support capabilities to compete
successfully, and the software, services or technologies developed by others may
render our products, services or technologies obsolete or less marketable.

PropertiesINDUSTRY REGULATION

The following summary of regulatory developments and legislation does not
describe all present and proposed federal, state and local regulations and
legislation affecting us and our industry. Other proposed and existing federal,
state and local legislation and regulations are currently the subject of
judicial proceedings, legislative hearings and administrative proposals which
could change the manner in which our industry operates. Neither the outcome of
these proceedings, nor their impact upon us or our industry, can be predicted at
this time.

INTERNET SERVICE PROVIDER REGULATION

Currently, few U.S. laws or regulations specifically regulate
communications or commerce over the Internet. However, changes in the regulatory
environment relating to the Internet connectivity market, including regulatory
changes which directly or indirectly affect telecommunications costs or increase
the likelihood or scope of competition from the regional Bell operating
companies or other telecommunications carriers, could affect the prices at which
we may sell our services and impact competition in our industry. Congress and
the Federal Communications Commission will likely continue to explore the
potential regulation of the Internet. For instance, the Federal Communications
Commission may subject certain services offered by ISPs to regulation as
"telecommunications service", which could result in us being subject to
universal service fees, regulatory fees and other fees imposed on regulated
telecommunications providers, which could cause our costs of doing business to
increase substantially.

Future laws and regulations could be adopted or modified to address matters
such as user privacy, copyright and trademark protection, pricing, consumer
protection, child protection, characteristics and quality of Internet services,
libel and defamation, and sales and other taxes. Internet-related legislation
and regulatory policies are continuing to develop, and we could be subject to
increased regulation in the future. Laws or regulations could be adopted in the
future that may decrease the growth and expansion of the Internet's use,
increase our costs, or otherwise adversely affect our business.

In 1998, Congress passed the Digital Millennium Copyright Act. That act
provides numerous protections from certain types of copyright liability to
Internet service providers that comply with its requirements. We have adopted
policies and procedures in accordance with the act, however, to the extent that
we have not met those requirements, third parties could seek recovery from us
for copyright infringements caused by our Internet customers.

The law relating to the liability of Internet service providers for

information carried on or disseminated through their networks is currently
unsettled. It is possible that claims could be made against Internet service
providers for defamation, negligence, copyright or trademark infringement or on
other theories based on the nature and content of the materials disseminated
through their networks. We could be required to implement measures to reduce our
exposure to potential liability, which could include the expenditure of
resources or the discontinuance or modification of certain product or service
offerings. Costs that may be incurred as a result of contesting any claims
relating to our services or the consequent imposition of liability could have a
material adverse effect on our financial condition, results of operations and
cash flow.

PROPERTIES

Our executive offices are located in Pearl River, New York, where
we lease approximately 12,000 square feet of space through a lease that
expires in August of 2004. We also lease approximately 2,700 square
feet of space in Babylon, New York that was assumed in connection with
our purchase of PNM group, Inc. (d/b/a) Planet Media. The lease expires
in August of 2005. The aggregate annual rent of the two offices is
approximately $308,000.

In 2001, as a part of our Restructuring Program,restructuring program, we closed our regional
offices in Delaware and Virginia and have terminated the leases with the
landlords. We lease approximately 2,400 square feet in Howell, New Jersey under
a lease that expires in May 2004 and provides for monthly rental of
approximately $3,500. We have closed our office at this location and are
attempting to terminate the lease.

We also lease space (typically, less than 100 square feet) in various
geographic locations to house the telecommunications equipment for each of our
POPs. Leases for the POPs have various expiration dates through June 2004.
Aggregate annual rentals for POPs are approximately $6,000.

EmployeesEMPLOYEES

We currently employ 28 full-time individuals in our Provo US division, 24
of whom are located at our Pearl River, New York headquarters. The remaining
employees are located at the Babylon, New York facility.

Current Corporate Structure

WeLEGAL PROCEEDINGS

From time to time, we have been a party to routine pending or threatened
legal proceedings and arbitrations that are currently organizedroutine and incidental to take advantageour
business. Based upon information presently available, and in light of both Frontlinelegal and
Provo's strengths, by makingother defenses available to us, management does not consider the Provo US division (formerly Frontline's
Internet service division) responsible for the continued provision of Internet
service products and the development of the Provo payroll card technology. Theliability from
any threatened or pending litigation to be material to us.

DESCRIPTION OF PROVO MEXICO

GENERAL

Provo Mexico division will remain responsible for the sales and distribution of
pre-paid calling cards, and will take on the responsibility of selling and
distributing the payroll card in the US and Latin America. A corporate division,
consisting primarily of former Frontline officers, will be responsible for
overall corporate operations, such as finance, acquisitions, and SEC reporting
obligations.

Description of Provo's Business

General

Provo was formed in October 1995 by Ventura Martinez Del Rio, Sr.,
as a private company headquartered in Mexico City. Provo Mexico was formed to
distribute prepaid (Ladatel) public telephone cards for Telefonos de Mexico,
S.A. ("Telmex"), which were introduced in 1995. Telmex is the dominant
telecommunications provider in Mexico. Provo Mexico quickly became the leading
distributor of Ladatel cards and has maintained its leading position, which
currently stands at approximately 7% of the nationwide market. Provo Mexico also
distributes Multifon prepaid landline telephone time provided by Telmex and
prepaid Digital PCS cellular airtime provided by Radiomovil Dipsa, S.A. de C.V.
("Telcel"). Telcel is the dominant provider of cellular airtime in Mexico.

9
Provo Mexico rapidly grew its sales of prepaid calling time to more than
$101
million$100,000,000 in 2002. Currently, Telcel airtime sales represent about 30% of
Provo'sProvo Mexico's total annual sales, up significantly from 10% in 2000. Telcel
airtime is expected to represent an increasing proportion of Provo'sProvo Mexico's
sales as Ladatel sales have begun to level off.

Provo'sProvo Mexico's principal office is located at Quintana Roo 28, Colonia Roma Sur,
06760,Alvaro Oberegon No. 121 ,
Penthouse, Mexico City, Mexico, and its telephone number is 011 52 55 5264-6442.

ProductsPRODUCTS

The purpose of the services that Provo Mexico currently resells in Mexico
is to allow individuals who either do not own a land line phone or cell phone or
are not able to enter into continuous service contracts for these services, to
make calls on an as-needed basis, in a convenient and affordable manner.

Telmex calling time is offered via Ladatel cards in increments of 30, 50
and 100 pesos. Calling time is stored in a simple, single-purpose smart chip and
"burns off" as it is used. Mechanisms housed within public telephones charge
used calling time against the electronic balance stored in the card until no
calling time remains. At this point, a new card must be purchased. Prior to the
advent of these calling cards in 1995 in Mexico, public phones were coin-based.
Such coin-based phones often broke down or were the subject of significant theft
problems. The prepaid card program implemented by Telmex largely has remedied
these problems.

Prepaid Multifon calling time is offered via personal identification number
(PIN)-based access. Multifon time is sold to groups of residents who share a
common phone in a building such as an apartment building.

Telcel calling time is also offered via PIN-based access. Telcel calling
time is sold in increments of 100, 200 or 500 pesos. Users must own or share a
phone to use this service. A PIN must be entered prior to making the first call.
A central switch maintained by Telcel tracks remaining calling time. Users must
repurchase a new block of time with a new PIN every time they exhaust their
prepaid cellular calling time.

In addition, Provo Mexico, in cooperation with Provo US, plans to launch a
payroll card product in the U.S. and Mexico within the next two months. The
Provo payroll card will enable employers to directly deposit an employee's
earnings onto a bank card. The card will serve as a credit, debit and cash
transfer card. Provo's revenue from the sale of the card will derive from a
percentage of transaction fees on the employer and employee side. Provo plans to
market the product to employers of unbanked Spanish speaking workers in the U.S.
and Latin America.

Description of Revenues and CommissionsDESCRIPTION OF COMMISSIONS

Provo Mexico has relied on Telmex to finance much of its sales growth over
the past eight years, through its provision of a credit line to Provo. Telmex
requires all of its distributors to pay for all resold calling time using cash
or their credit line with Telmex when it is ordered. Various surplus properties
owned by Provo Mexico, its principals and its business partners have been
pledged to guarantee Provo'sProvo Mexico's credit lines with Telmex.

The average discount Provo Mexico receives related to purchases of minutes
from Telmex using credit is approximately 10.8% (credit-based discounts for 30-,
50- and 100-peso cards range from 10.0% to 12.0%). This compares to an average
discount rate of approximately 13.8% related to purchases of minutes paid for
entirely with cash (cash-based discounts for 30-, 50- and 100-pesos cards range
from 13.0% to 15.2%). Starting on March 10, 2003, Provo Mexico effectively

stopped purchasing calling cards using its credit lines with Telmex.Telmex, thus
significantly increasing its profit margins. All of Provo'sProvo Mexico's calling card
purchases from Telmex are currently paid formade in cash.

The shift from
credit-based purchases to cash-based purchases has increased Provo's profit
margins on the products it purchases from Telmex, however its revenue from these
products has and will continue to decrease due to Provo's current cash
constraints.

Provo Mexico allows its external agent, distributor and point of sale
partners to retain combined commissions or discounts that typically range from
8% to 9%. Provo Mexico pays its internal sales team members commissions of 3% to
5%. Its distributor network is responsible for collecting approximately 50% of
card sale proceeds and remitting the proper net proceed amounts to Provo Mexico
within 21 days of taking delivery of new cards. The other half of Provo'sProvo Mexico's
sales are collected directly by Provo Mexico or remitted to Provo Mexico via
daily deposits by Provo'sProvo Mexico's agents to company-owned bank accounts. Provo
Mexico has established strict remittance rules to ensure that the distributors
to whom it extends credit will pay all amounts owed to Provo Mexico on a timely
basis.

Provo'sProvo Mexico's distribution network includes several large retail chains,
including Wal-Mart, Carrefour and Office Max. In addition, Provo Mexico
distributes its cards in convenience stores, drug stores, restaurants, lottery
stands, newspaper and magazine stands and other general stores.

CompetitionCOMPETITION

Approximately 140 distributors sell prepaid calling time purchased from
Telmex and Telcel in Mexico. Provo Mexico currently maintains the largest market
share position for prepaid calling time in Mexico, at approximately 10%7%. The next
two largest competitors that sell prepaid calling time in Mexico are Tarjetas
Del Noreste and DiCasa, each with a market share position of approximately 6%5% to
7%6%. Telmex has attempted to curb the size of Provo Mexico in the past, by
converting sub-distributors of Provo Mexico to direct distributors for Telmex.
In these instances, Telmex has agreed to pay Provo Mexico royalties to
compensate Provo Mexico for the migration of its sub-distributors upstream.

SubsidiariesSUBSIDIARIES

Provo Mexico currently operates as a group of seven affiliated companies.
Telmex required Provo Mexico to form some of the entities because of its
dominant presence in certain markets. On March 31, 2003, Provo Mexico acquired
from members of the Martinez del Rio family, the controlling majority of the
capital stock of the following subsidiaries: FS Provo, S.A. de C.V.;
Proyecciones y Ventas Organizadas del D.F., S.A. de C.V.; Proyecciones y Ventas
Organizadas de Occidente, S.A. de C.V.; Tilgo, S.A. de C.V.; Tarnor, S.A. de
C.V. and PTL Administradora, S.A. de C.V. Provo'sProvo Mexico's audited financial
statement results include the combined total of each these companies' results,
as an affiliated group.

In October 2002, Provo Mexico formed Provo US, Inc., a Delaware corporation
wholly-owned by Provo.Provo Mexico. Provo US is currently a shell company with no
operations. It is expected that Provo US will be used for any new projects that
Provo Mexico may initiate in the United States.

EmployeesEMPLOYEES

Provo Mexico currently has 39 direct full-time employees. Provo subcontracts
personnel services from SAPROV, S.C., an affiliated company. Provo currently
receives from SAPROV, S.C. servicesmaintains a base of approximately 69135 full-time
employees. In
addition, Provoemployees and has a network of 52 independently-owned distributorships that
collectively employ more than 400 sales people. Provo Mexico, in conjunction
with its distributors, has developed an extensive distribution network that
includes more than 20,000 point-of-sale locations.

Properties

Provo's11

PROPERTIES

Provo Mexico's executive offices are located in Mexico City, Mexico where
Provo Mexico uses approximately 7,700 square feet of office space. Provo's executive offices
were transferred to Telmex as part of the Telmex settlement described below.
Until November 30, 2003 Provo may use the executive offices free of rent. Telmex
has offered Provo to rent it the executive offices after November 30, 2003 for a
monthly rent of 69,156 pesos (approximately $6,230 at the current exchange
rate). Provo is currently considering whether to rent this facility from Telmex.

Provo also leases approximately 6,000 square feet of office space in
Mexico City, Mexico, where Provo houses its accounting and human resources
departments.space. The lease is
for a three year term which expires on August 31, 2005in December 2006 and the annualmonthly rent is
336,00044,000 pesos, ($30,270approximately $4,000 at the current exchange rate). Unless otherwise noted, all
exchange rates used herein are made at the official exchange rate on October 29,
2003 equal to 11.10 pesos for each $1.rate.

In addition, Provo Mexico leases small offices in 16 cities throughout
Mexico where it maintains regional sales and distribution offices. Provo'sProvo
Mexico's regional offices are located in the following Mexican cities:
Monterrey, Nuevo Leon; Torreon, Coahuila; Monclova, Coahuila; Chihuahua,
Chihuahua; Los Mochis, Sinaloa; Guamuchil, Sinaloa; Navojoa, Sonora; Ciudad
Obregon, Sonora; Agua Prieta, Sonora; Durango, Durango; Tepic, Nayarit; Jalapa,
Veracruz; Cordoba, Veracruz; Veracruz, Veracruz; Teziutlan, Puebla; and
Queretaro, Queretaro. The aggregate annual rent for these leases is approximately $39,000.

Provo'sless than
$15,000.

Provo Mexico's subsidiary, FS Provo, S.A. owns approximately 946 acres of
undevelopedforest land in El Chamal, Tamaulipas, Mexico. The land has been pledged to
Telmex to secure part of Provo'sProvo Mexico's credit lines with Telmex. In addition,
Provo Mexico and its subsidiaries Proyecciones y Ventas Organizadas del D.F.,
S.A. de C.V., F.S. Provo, S.A. de C.V. and Tilgo, S.A. de C.V., own seven pieces
of forest land totaling approximately 605 acres in San Gabriel, San Luis Potosi,
Mexico. This land also has been pledged to Telmex to secure part of Provo'sProvo
Mexico's credit lines with Telmex.

Telmex SettlementLEGAL PROCEEDINGS

Provo Mexico is not a party to any pending legal proceedings other than
ordinary course routine litigation incidental to its business. We do not believe
that any of these proceedings will have a material adverse effect on our
financial condition or results of operations.

TELMEX SETTLEMENT

In order to significantly enhance its operating margins and to position
itself for renewed sales growth, on March 10, 2003, Provo Mexico entered into a
settlement agreement with Telmex, whereby Provo Mexico transferred five of its
surplus non-revenue generating properties to Telmex in exchange for offsets to
its credit lines with Telmex for 46,650,504 pesos, ($4,202,748approximately $4,232,107 at
the current exchange rate).rate. The Telmex settlement agreement also providesprovided for the transfer to Telmex of
Provo'sProvo Mexico's corporate headquarters in Mexico City. The Telmex settlement agreement
converted the balance of Provo'sProvo Mexico's credit line with Telmex into a number of
term loans with varying re-payment schedules. Under the settlement agreement, a
payment in the principal amount of 40,000,000 pesos, ($3,603,604approximately $3,628,777 at
the current exchange rate)rate, and was due and payable on or before September 9,December 31,
2003. In September 2003, the agreement
was amended to extend the due date to November 10, 2003. Provo is currently
negotiating with Telmex a further extension to this agreement. This payment bears interest at a variable rate equal to the Mexican
Interbank Equilibrium Rate multiplied by a factor of 1.3; the current interest
rate is approximately
6.9%8.1% per annum. Finally, the settlement agreement provides for 54
monthly payments of 746,526 pesos each, ($67,255approximately $67,725 dollars at the
current exchange rate),rate, which will be due and payable by Provo Mexico to Telmex
commencing on July 10, 2003 and continuing until January 10, 2008. The monthly
payments bear interest at a variable rate equal to the Mexican Interbank
Equilibrium Rate multiplied by a factor of 1.3; the current interest rate is
approximately 6.9%8.1% per annum.

On September 9, 2003, Telmex and Provo entered into an amendment to the
settlement agreement, whereby Telmex agreed to increase the value assigned to
certain properties previously transferred by Provo thereby further reducing
Provo's total indebtedness by 7,763,182 pesos ($699,385704,271 at the current exchange
rate). This amount will reduce the number of monthly payments payable under the
settlement. No monthly payments have been made to date. We are currently in

negotiation with Telmex to extend the November repayment date and reschedule the
repayment terms of the entire line of credit. If we are unable to renegotiate
the term of our debt to Telmex, Telmex may cease to provide us with products,
may refuse to do business with us or may otherwise attempt to collect the debt.
Should Telmex take any such action, our operations would be adversely affected.

The Offering

Common stock offered................................. 7,018,665 shares, of which 3,061,666 are issuable upon
exercise of warrants owned by five of the selling
stockholders, and 462,000 are issuable pursuant to the
terms of a convertible promissory note.

Common stock outstanding............................. 13,784,146 shares.

Use of Proceeds...................................... Assuming that all of the warrants held by the selling
stockholders are exercised, we will realize gross
proceeds of approximately $729,900, which will be used
for working capital. We will not receive any of the
proceeds from the sale of common stock by the selling
stockholders.

American Stock Exchange symbol....................... FNT

Risk Factors......................................... You should read the "Risk Factors" section beginning on
page 12 and the other cautionary statements in this
prospectus to ensure that you understand the risks associated
with an investment in our common stock.

Cautionary Note Regarding Forward-Looking StatementsTHE OFFERING

Common stock offered........... 6,750,000 shares, of which 2,850,000 are
issuable upon exercise of warrants owned
by six of the selling stockholders, and
2,666,666 are issuable pursuant to the
terms of four convertible promissory
notes.

Common stock outstanding....... 31,482,779 shares.

Use of Proceeds................ Assuming that all of the warrants held
by the selling stockholders are
exercised, we will realize gross
proceeds of approximately $924,500,
which will be used for working capital.
We will not receive any of the proceeds
from the sale of common stock by the
selling stockholders.

American Stock Exchange symbol. FNT

RISK FACTORS................... YOU SHOULD READ THE "RISK FACTORS"
SECTION BEGINNING ON PAGE 14 AND THE
OTHER CAUTIONARY STATEMENTS IN THIS
PROSPECTUS TO ENSURE THAT YOU UNDERSTAND
THE RISKS ASSOCIATED WITH AN INVESTMENT
IN OUR COMMON STOCK.

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This prospectus contains forward-looking statements within the meaning of
Section 27A of the Securities Act and Section 21E of the Exchange Act. We intend
the forward-looking statements to be covered by the safe harbor provisions for
forward-looking statements in these sections. All statements regarding our
expected financial position and operating results, our business strategy and our
plans are forward-looking statements. These statements can sometimes be
identified by our use of words such as "may," "anticipate," "expect," "intend,"
"believe," "estimate" or similar expressions. Our expectations in any
forward-looking statements may not turn out to be correct. Our actual results
could be materially different from our expectations. Important factors that
could cause our actual results to be materially different from our expectations
include those discussed under "Risk Factors." We have no obligation to update
these statements to reflect events and circumstances after the date of this
prospectus.

1113

RISK FACTORS

You should carefully consider the following risk factorsrisks described below before purchasing
our common stock. TheOur most significant risks and uncertainties are described
belowbelow; however, they are not the only onesrisks we face. There may be additionalIf any of the following
risks and uncertainties that are
not known to us or that we do not consider to be material at this time. If the
events described in these risksactually occur, our business, financial condition, andor results ofor
operations would likely suffer. This prospectus contains
forward-looking statements that involve risks and uncertainties. Our actual
results may differ significantly fromcould be materially adversely affected, the results discussed in the
forward-looking statements. This section discusses the business risk factors
that might cause those differences.

RISK FACTORS

In addition to the other information provided or incorporated by
reference in this document, you should consider the following information
carefully.

Risks Related to Our Acquisition of Provo

If our stockholders fail to approve conversion of the Series E preferred stock,
we will incur significant additional liabilities.

If our stockholders do not approve Proposals 1 and 3 (as set forth in the
Definitive Proxy Statement on Form 14A, filed November 13, 2003) by January 31,
2004, the Series E preferred stock will remain outstanding on a non-convertible,
non-voting basis, and the $20,000,000 note issued to the former stockholders of
Provo will become due and payable in accordance with its terms. The note will
become due and payable in full on the fifteenth day following the earlier of
January 31, 2004 or the date upon which our stockholders reject Proposal 1
and/or Proposal 3. The note is secured by substantially all of our assets,
including the capital stock of Provo. In the event that we are unable to pay the
note as it becomes due, the former stockholders of Provo may initiate actions
against us, which may include foreclosure on their collateral consisting of
substantially all of our assets. We do not believe that the collateral
underlying the $20,000,000 note is sufficient to satisfy the note. If the
collateral is insufficient to satisfy our obligation under the note, and we are
unable to negotiate a settlement with the former stockholders of Provo, we may
be forced to seek bankruptcy protection. We believe that the significant
additional liabilities that we will incur if our stockholders fail to approve
Proposals 1 and 3 will have a material adverse effect on our business and the
interests of our stockholders.

The former stockholders of Provo will control a substantial amount of our common
stock.

If our stockholders approve the conversion of the Series E preferred
stock, 10,008,385 shares (approximately 37.1%)trading of our common
stock will be held
by our Chairman, Ventura Martinez del Rio, Sr.could decline, and 3,336,129 shares
(approximately 12.4%)you may lose all or part of our common stock will be held by his son, Ventura
Martinez del Rio, Jr., President of the Provo Mexico Division. In addition, Mr.
Martinez del Rio, Sr. will retain 64,916 shares of our Series E convertible
preferred stock, optionally convertible into 6,491,615your investment therein.
You should acquire shares of our common stock only if you can afford to lose
your entire investment.

RISKS RELATED TO OUR BUSINESS

WE HAVE A LIMITED OPERATING HISTORY WITH SIGNIFICANT LOSSES, AND WE EXPECT TO
CONTINUE TO INCUR LOSSES FOR THE FORESEEABLE FUTURE

We have yet to establish any history of profitable operations. We have
incurred annual operating losses of $787,525 and Mr. Martinez del Rio, Jr. will retain 21,639 shares$7,029,287, respectively,
during the past two fiscal years of our Series E
convertible preferred stock, optionally convertible into 2,163,871 shares of
common stock, in each case subject to the 49.5% ownership limitation described
above.

We may not successfully integrate and manage the operations of Provo, which
could adversely affect future earnings.operation. As a result, at September 30,
2003 we had an accumulated deficit of $38,220,364. Our revenues have not been
sufficient to sustain our acquisition of Provo, Provo has becomeoperations. We expect that our wholly-owned subsidiary. Provo has an operating history, butrevenues will not under Frontline
management. Failurebe
sufficient to managesustain our operations for the combined company successfully may negatively
affect our operating results. The risks offoreseeable future. No assurances
can be given when this acquisition include the
following:

o management will have to divert time, attention and resources
to integrate the businesses;

o Provo may have unexpected problemsoccur or risks in operations,
personnel, technology or credit;

o we may lose Provo's current customers or employees;

o new management may not work smoothly with existing employees
or customers;

o the assimilation of new operations, sites and personnel could
divert resources from existing operations;

o management may be unable to operate successfully in an
international environment; and

o we may have trouble instituting and maintaining uniform
standards, controls, procedures and policies.

We can make no assurances that we will ever be ableprofitable.

Our independent auditors have added an explanatory paragraph to successfully integrate
acquired businesses or operations that we have acquired, including Provo, or
that we may acquire in the future. In addition, we may not achieve the
anticipated benefits from our acquisitions. If we fail to achieve the
anticipated benefits from such acquisitions, we may incur increased expenses and
experience a shortfall in our anticipated revenues and we may not obtain a
satisfactory return on our investment.

We have a history of losses prior to the acquisition of Provo and anticipate
that we may incur losses in the future.

Since our inception and prior to our acquisition of Provo, we have
incurred significant losses. For the years ended December 31, 2001 and 2002, our
net losses were $7,029,287 and $787,525, respectively. Although Provo has been a
profitable company for a number of years, we have little experience as a
combined company and we may not be able to achieve profitability as a combined
business. Moreover, we intend to engage in additional strategic acquisitions in
the future. Future acquisitions may reduce our profitability. We can make no
assurances that we will achieve or sustain profitability as a combined company
or generate sufficient operating income to meet our working capital, capital
expenditure and debt service requirements, and if we are unable to do so, this
would have a material adverse effect on our business, financial condition and
results of operations.

We may not realize anticipated operating efficiencies, which could hurt our
profitability.

As a result of our acquisition of Provo, we expect to improve our
operations by reducing costs, expanding services and integrating administrative
functions. We may not realize these operating efficiencies or may not realize
them as soon as anticipated. If we do not realize operating efficiencies as
anticipated, our profitability may be adversely affected.

Unanticipated costs relating to our acquisition of Provo could reduce our future
results of operations.

We believe that we have reasonably estimated the likely costs of
integrating the operations of Frontline and Provo. However, the possibility
exists that unexpected transaction costs such as taxes, fees or professional
expenses, or unexpected future operating expenses such as increased personnel
costs or increased taxes, as well as other types of unanticipated adverse
developments, could have a material adverse effect on the results of operations
and financial condition of the combined company. If unexpected costs are
incurred, the acquisition could adversely affect our results of operations and
earnings per share.

Frontline and Provo have incurred and will continue to incur significant
transaction expenses and integration-related coststheir audit
opinion issued in connection with the acquisition transaction.

Frontline and Provo expect to incur charges to operations to reflect
costs associated with combiningfinancial statements for the operations of the two companies and
transaction fees and other costs relatedyear ended
2002 relative to our acquisition of Provo. Some of
these costs will be expenses subsequentability to the consummation of our acquisition
of Provo and will adversely affect the results of the combined company and could
adversely impact the market price of our common stock. In connection with the
transaction, Frontline and Provo anticipate expenses of approximately $500,000.
Integration-related costs will be recognizedcontinue as those actions take place
subsequent to our acquisition of Provo. There can be no assurance that
realization of efficiencies anticipated from the integration of the businesses,
will offset additional expenses in the near term, or at all.

Risks Related to Our Business

We require additional financing in order to fund working capital requirements,
capital expenditures and general corporate expenses.

Our current cash flow is insufficient to fund working capital
requirements, capital expenditures and general corporate expenses.a going concern. Our ability to
fund these requirements is therefore dependent uponobtain additional funding will determine our securing additional
sourcesability to continue as a going
concern. Our financial statements do not include any adjustments that might
result from the outcome of financing, such as the Fusion Capital transaction. Ifthis uncertainty.

WE WILL REQUIRE ADDITIONAL FINANCING TO SUSTAIN OUR OPERATIONS AND WITHOUT IT WE
WILL NOT BE ABLE TO CONTINUE OPERATIONS

At December 31, 2002 we are unable
to consummate this transaction we will not be able to meet our operatinghad a working capital needs on an ongoing basis. In addition, the Fusion Capital transaction may be
terminated if we default under the termsdeficit of $2,655,722. The
report of our agreement with Fusion Capital.
Forindependent auditor for the year ended December 31, 2002 includes
an explanatory paragraph to their audit opinion stating that our recurring
losses from operations and working capital deficiency raise substantial doubt
about our ability to continue as a summarygoing concern. We have an operating cash flow
deficit of the terms$422,359 in 2002. We do not currently have sufficient financial
resources to fund our operations or those of our agreement with Fusion Capital, see the
Definitive Proxy Statement on Form 14A filed November 13, 2003, incorporated
herein by reference, at page 67.

Competition is significant in all of our lines of business and is expectedsubsidiaries. Therefore, we
need additional funds to intensify.continue these operations.

COMPETITION IS SIGNIFICANT IN ALL OF OUR LINES OF BUSINESS AND IS EXPECTED TO
INTENSIFY

The market for each of our current and expected products and services is
intensely competitive, and we expect that competition will intensify in the
future. There are no substantial barriers to entry, and these industries are
characterized by rapidly increasing numbers of new market entrants and new
products and services.

Provo'sProvo Mexico's three closest competitors in Mexico - Tarjetas del Noreste,
DiCasa and Distribuidora Dana - each account for approximately 6-7% of the
market share for prepaid calling cards in Mexico, compared to Provo's 10% market
share. More than 100 resellers of prepaid calling time currently canvass the
market in Mexico. Our competitors for Internet access services in the United
States include international and national telecommunications providers, such as
America Online, Time Warner Cable, Verizon, Earthlink, United Online (NetZero
and Juno brands) and Covad Communications, as well as regional Internet service

providers, such as Best Web Corporation, Fastnet Inc. and LogicalNet
Corporation. Our national competitors have significantly greater financial,
technical, marketing and other resources than we do, and our share of the market
compared to theirs is too small to quantify. We believe that our market share in
the region in which we operate is less than 1%. Many of our current and future
competitors possess a wide range of products and collective new product
development capabilities that exceed ours. For example, some of our competitors,
such as Time Warner Cable, offer access to the Internet via cable modem. We do
not possess the technical capability to offer such a service.

We are dependent on many vendors and suppliers and their financial difficulties
may adversely affect our business.WE ARE DEPENDENT ON MANY VENDORS AND SUPPLIERS AND THEIR FINANCIAL DIFFICULTIES
MAY ADVERSELY AFFECT OUR BUSINESS

We depend on many vendors and suppliers to conduct our business. For
example, Provo Mexico purchases prepaid calling cards exclusively from Telmex
and Telcel. If either entity terminated its relationship with Provo ProvoMexico, it
would not have access to its principal products and its primary source of
revenue would be adversely affected. While Provo Mexico may be able to purchase
prepaid calling cards from other regional Mexican telecommunications providers,
it is unlikely that theyit could re-establish themselvesitself as a leading distributor of
prepaid calling cards if Telmex or Telcel refused to do business with them.it.

We purchase telecommunications services from various telecommunications
companies and competitive local exchange carriers in the United States, such a
Covad Communications, Focal Communications and DSL.net, Inc. Many of these third
parties have experienced substantial financial difficulties in recent months,
including difficulty in raising the necessary capital to maintain their
operations and in some cases leading to bankruptcies and liquidations. To the
extent that we rely on these third parties for services we need in order to sell
our products, the financial difficulties of these companies could have a
material adverse effect on our business and prospects. While we may be able to
obtain comparable services from other telecommunications providers in the event
any of our suppliers ceased to supply us with services, there can be no
assurance that we could obtain replacement services at prices which would allow
us to maintain our profit margins.

We may not be able to maintain our profitability if our suppliers reduce their
commissions or if they cease doing business with us.WE MAY NOT BE ABLE TO MAINTAIN OUR PROFITABILITY IF OUR SUPPLIERS REDUCE THEIR
COMMISSIONS OR IF THEY CEASE DOING BUSINESS WITH US

Our business substantially depends on the availability of pre-paid calling
cards and the discounts and commissions given to us by Telmex and Telcel. Access
to calling-cards is obtained through short-term agreements that our providers
can terminate, significantly modify or elect not to renew.

Our operating margins are sensitive to variations in whole-sale commissions
given by Telmex and Telcel. Any or all of our current suppliers could decide to
reduce whole-sale commissions, which would prevent us from distributing large
numbers of cards and would materially reduce our business operations and
profitability.

Our sales could be adversely affected if we lose any of our largest customers,
if they materially reduce their reliance on distributors or if they are unable
to pay amounts due.OUR SALES COULD BE ADVERSELY AFFECTED IF WE LOSE ANY OF OUR LARGEST CUSTOMERS,
IF THEY MATERIALLY REDUCE THEIR RELIANCE ON DISTRIBUTORS OR IF THEY ARE UNABLE
TO PAY AMOUNTS DUE

If any of our largest customers in Mexico were to stop or materially reduce
their purchasing from us, or were unable to pay our invoices, our financial
results could be adversely affected. During fiscal 2002, Provo'sProvo Mexico's top five

customers in the aggregate accounted for approximately 17% of Provo'sits sales. We
generally do not have long term contracts with our retailer customers or minimum
purchase requirements. In addition, there is the possibility that our larger
customers could bypass distributors and begin purchasing calling cards directly
from Telmex or Telcel. The concentration of sales to our largest customers also
exposes us to credit risks associated with the financial viability of our
customers. We believe that our sales to our largest customers will continue to
represent a significant portion of our sales.

We depend on strategic relationships with third parties.

16
WE DEPEND ON STRATEGIC RELATIONSHIPS WITH THIRD PARTIES

We depend on agreements and arrangements with a variety of third party
partners, including, Telmex, Telcel and our network of distributors in Mexico as
well as certain providers of high-speed access capability and other competitive
local exchange carriers in the United States. The loss of any of our existing
strategic relationships or any inability to create new strategic partnerships in
the future would cause disruptions to our business, reduce any competitive
advantages that these relationships may provide over our competitors and
adversely affect our ability to expand our operations. In addition, some of the
third parties with which we seek to enter into relationships may view us as a
competitor and refuse to do business with us.

We have numerous sub-distributors inWE HAVE NUMEROUS SUB-DISTRIBUTORS IN MEXICO AND THEY MAY DIVERT OR DELAY NET
SALES RECEIPTS FROM THE POINT OF SALE

Provo Mexico and they may divert or delay net
sales receipts from the point of sale.

Provo relies on its large network of sub-distributors to collect a
substantial portion of its revenues. Should any of these sub-distributors decide
to or attempt to divert or delay their remittance to Provo Provo'sMexico, its need for
consistent interim cash flow would be adversely affected. Moreover, we may not
be able to recover the diverted funds. Significant diversions or delays in
receipts of funds by Provo Mexico could have a material adverse effect on our
business, financial condition and results of operations.

A disruption in the operations of our key shippers could cause a decline in our
sales or a reduction in our earnings.DISRUPTION IN THE OPERATIONS OF OUR KEY SHIPPERS COULD CAUSE A DECLINE IN OUR
SALES OR A REDUCTION IN OUR EARNINGS

We are dependent on a number of commercial freight carriers to deliver our
products to our sub-distributors and customers. If the operations of these
carriers are disrupted for any reason, we may be unable to deliver our products
to our customers on a timely basis. If we cannot deliver our products in an
efficient and timely manner, our sales and profitability will suffer. While the
choice of carriers is a fact based determination depending on a customer's
characteristics, we currently rely on Autobuses Estrella Blanca, S.A. de C.V. to
deliver approximately 42% of our products.

We are dependent on effective billing, customer service and information systems
and we may have difficulties in developing, maintaining and enhancing these
systems.WE ARE DEPENDENT ON EFFECTIVE BILLING, CUSTOMER SERVICE AND INFORMATION SYSTEMS
AND WE MAY HAVE DIFFICULTIES IN DEVELOPING, MAINTAINING AND ENHANCING THESE
SYSTEMS

Sophisticated back office information and processing systems are vital to
our growth and our ability to control and monitor costs, bill and service
customers, initiate, implement and track customer orders and achieve operating
efficiencies. Since our inception, we have also been engaged in developing and
integrating our essential information systems consisting of our billing system,
our sales order entry system and our customer implementation system. In
addition, we continue to integrate the systems of each of our acquired
businesses, including Provo.Provo Mexico. These are challenging projects because all
of these systems were developed by different vendors and must be coordinated
through custom software and integration processes. Our sales and other core
operating and financial data are generated by these systems and the accuracy of

this data depends on the quality and progress of the system integration project.
Although we have made progress in our system integration efforts, we have not
completed it and we may experience additional negative adjustments to our
financial and operating data as we complete this effort. These adjustments have
not had a material adverse effect on our financial or operating data to date but
until we complete the entire project we cannot assure you that any such
adjustments arising out of our systems integration efforts will not have a
material adverse effect in the future. If we are unable to develop, acquire and
integrate our operations and financial systems, our customers could experience
delays in delivery of products or services, billing issues and/or lower levels
of customer service. We also cannot assure you that any of our systems will be
successfully implemented on a timely basis or at all or will perform as
expected. Our failure to successfully implement these systems would have a
material adverse effect on our business and prospects.

In order to remain profitable, we will need to implement our business plan
successfully, including increasing our customer bases in Mexico and the United
States and incorporating new lines of business in an effective manner.

17
IN ORDER TO REMAIN PROFITABLE, WE WILL NEED TO IMPLEMENT OUR BUSINESS PLAN
SUCCESSFULLY, INCLUDING INCREASING OUR CUSTOMER BASES IN MEXICO AND THE UNITED
STATES AND INCORPORATING NEW LINES OF BUSINESS IN AN EFFECTIVE MANNER

The success of our business plan depends upon our ability to retain and
increase our customer base for prepaid calling cards; attract and retain
significant numbers of customers for our Internet business; and consolidate new
lines of business on a timely and cost effective basis. At the same time, we
will need to hire and retain skilled management, technical, marketing and other
personnel and continue to expand our product and service offerings. We may not
be able to implement our business plan successfully, and we may also encounter
unanticipated expenses, problems or technical difficulties which could
materially delay the implementation of our business plan.

We have recently expanded our marketing focus and have begun to offer
additional products and services, both of which may place a significant strain
on us. The expansion of our product offerings will continue to place significant
demands on the time and attention of our senior management and involve
significant financial and other costs, including marketing and promoting our new
products and services and hiring personnel to provide these new services. We may
not be able to enter new markets and offer new services successfully, and we may
not be able to undertake these activities while maintaining sufficient levels of
customer service to retain our existing customers, either of which would have a
material adverse effect on us, our reputation and our operations.

Our inability to manage our growth effectively could adversely affect our
business.OUR INABILITY TO MANAGE OUR GROWTH EFFECTIVELY COULD ADVERSELY AFFECT OUR
BUSINESS

Our future performance depends on our ability to continue to sell our
products, effectively roll-out our proposed products and services, implement our
business strategy and effectively manage our growth. Our planned growth and
expansion will place significant demands on our management and operations. Our
ability to manage this growth successfully will depend on:

o expanding our management resources, infrastructure, information and
reporting systems and controls;

expansion, training and management of our employee base, including
attracting and retaining skilled personnel;

o evaluating new markets;

evaluating new acquisition opportunities;

o monitoring operations; and

controlling costs.

If we are not successful in managing our growth effectively or maintaining
the quality of our service, our business, financial condition and results of
operations could be materially adversely affected.

Our Mexican subsidiaries conduct a majority of our operations and own a majority
of our operating assets.OUR MEXICAN SUBSIDIARIES CONDUCT A MAJORITY OF OUR OPERATIONS AND OWN A MAJORITY
OF OUR OPERATING ASSETS

Our Mexican subsidiaries conduct a majority of our operations, account for
a majority of our revenues and own a majority of our operating assets. As a
result, our ability to make any dividend payments on our common stock depends on

the performance of the businesses owned by our subsidiaries and such
subsidiaries' ability to distribute funds to us. Under Mexican law, Mexican
companies must retain part of their profits to establish certain legal reserves
prior to distributing any dividends to their stockholders. In addition, any
dividends received from our subsidiaries in Mexico may be subject to withholding
taxes in Mexico.

The rights of holders of our common stock may be subordinated to the rights
of our subsidiaries' lenders. A default by a subsidiary under its debt
obligations would likely result in a block on distributions from the affected
subsidiary to us. In the event of bankruptcy, liquidation or dissolution of a
subsidiary and following payment of its liabilities, our subsidiary may not have
sufficient assets remaining to make payments to us as a stockholder or
otherwise. As of September 30, 2003, Provo Mexico and its subsidiaries had
outstanding indebtedness, excluding payables to related parties, of
approximately $8.1
million.

We are heavily dependent on$8,100,000.

RISKS RELATED TO OUR ACQUISITION OF PROVO MEXICO

THE FORMER STOCKHOLDERS OF PROVO MEXICO CONTROL A SUBSTANTIAL AMOUNT OF OUR
COMMON STOCK

Ventura Martinez del Rio, Sr., who is our senior management.

We believe that the successChairman, owns 10,008,400 shares
(approximately 31.8%) of our business strategycommon stock, and his son Ventura Martinez del Rio,
Jr., who is President of Provo Mexico, owns 3,336,100 shares (approximately
10.6%) of our abilitycommon stock (in each case after giving effect to the
two-for-three reverse split of our common stock which took effect January 30,
2004). In addition, Mr. Martinez del Rio, Sr. owns 64,916 shares of our Series E
convertible preferred stock, optionally convertible into 6,491,600 shares of our
common stock, and Mr. Martinez del Rio, Jr. owns 21,639 shares of our Series E
convertible preferred stock, optionally convertible into 2,163,900 shares of
common stock (in each case after giving effect to the two-for-three reverse
split of our common stock which took effect January 30, 2004, and subject to the
49.5% ownership limitation described above).

WE MAY NOT SUCCESSFULLY INTEGRATE AND MANAGE THE OPERATIONS OF PROVO MEXICO,
WHICH COULD ADVERSELY AFFECT FUTURE EARNINGS

Our wholly owned subsidiary Provo Mexico has an operating history, but not
under our current management. Failure to manage the combined company
successfully may negatively affect our operating results. The risks of our
acquisition of Provo Mexico include the following:

management will have to divert time, attention and resources to
integrate the businesses;

Provo Mexico may have unexpected problems or risks in operations,
personnel, technology or credit;

we may lose Provo Mexico's current customers or employees;

new management may not work smoothly with existing employees or
customers;

the assimilation of new operations, sites and personnel could divert
resources from existing operations;

management may be unable to operate profitably depend on the continued employment of our senior management
team. Our business is managed by a small number of key management and operating
personnel who have been involvedsuccessfully in our operation in the United States and the
operation of our subsidiaries in Mexico. As we pursue our strategy to grow
through acquisitions our need for qualified personnel may increase further.
Competition for qualified personnel is intense,an international
environment; and

we cannot assure youmay have trouble instituting and maintaining uniform standards,
controls, procedures and policies.

We can make no assurances that we will be able to retain our key employeessuccessfully integrate
acquired businesses or operations that we have acquired, including Provo Mexico,
or that we can attract or retain other
qualified personnelmay acquire in the future. In addition, we may not achieve the
anticipated benefits from our acquisitions. If we fail to achieve the
anticipated benefits from such acquisitions, we may incur increased expenses and
experience a shortfall in our anticipated revenues and we may not obtain a
satisfactory return on our investment.

WE HAVE A HISTORY OF LOSSES PRIOR TO THE ACQUISITION OF PROVO MEXICO AND
ANTICIPATE THAT WE MAY INCUR LOSSES IN THE FUTURE

Since our inception and prior to our acquisition of Provo Mexico, we have
incurred significant losses. For the years ended December 31, 2001 and 2002, our
net losses were $7,029,287 and $787,525, respectively. Although Provo Mexico has
been a profitable company for a number of years, we have little experience as a
combined company and we may not be able to achieve profitability as a combined
business. Moreover, we intend to engage in additional strategic acquisitions in
the future. Future acquisitions may reduce our profitability. We only maintain key person life insurance
for $1,000,000 eachcan make no
assurances that we will achieve or sustain profitability as a combined company
or generate sufficient operating income to meet our working capital, capital
expenditure and debt service requirements, and if we are unable to do so, this
would have a material adverse effect on our business, financial condition and
results of operations.

WE MAY NOT REALIZE ANTICIPATED OPERATING EFFICIENCIES, WHICH COULD HURT OUR
PROFITABILITY.

As a result of our acquisition of Provo Mexico, we expect to improve our
operations by reducing costs, expanding services and integrating administrative
functions. We may not realize these operating efficiencies or may not realize
them as soon as anticipated. If we do not realize operating efficiencies as
anticipated, our profitability may be adversely affected.

UNANTICIPATED COSTS RELATING TO OUR ACQUISITION OF PROVO COULD REDUCE OUR FUTURE
RESULTS OF OPERATIONS.

We believe that we have reasonably estimated the likely costs of
integrating our historic operations with those of Provo Mexico. However, the
possibility exists that unexpected future operating expenses such as increased
personnel costs or increased taxes, as well as other types of unanticipated
adverse developments, could have a material adverse effect on the livesresults of
Stephen Cole-Hatchardoperations and Nicko Feinberg.

Risks Related to Our Stock

Our substantial leveragefinancial condition of the combined company. If unexpected costs
are incurred, the acquisition could adversely affect our abilityresults of operations
and earnings per share.

WE HAVE INCURRED AND WILL CONTINUE TO INCUR SIGNIFICANT TRANSACTION EXPENSES AND
INTEGRATION-RELATED COSTS IN CONNECTION WITH OUR ACQUISITION OF PROVO MEXICO

We expect to runincur charges to operations to reflect costs associated with
combining the operations of the two companies. Some of these costs will be
expenses subsequent to the consummation of that acquisition and will adversely
affect the results of the combined company and could adversely impact the market
price of our business.common stock. In connection with the acquisition transaction, we
and Provo Mexico incurred expenses of approximately $500,000.
Integration-related costs will be recognized as those actions take place
subsequent to our acquisition of Provo Mexico. There can be no assurance that
realization of efficiencies anticipated from the integration of the businesses,
will offset additional expenses in the near term, or at all.

RISKS RELATED TO OUR STOCK

OUR SUBSTANTIAL LEVERAGE COULD ADVERSELY AFFECT OUR ABILITY TO RUN OUR
BUSINESS

Our total outstanding indebtedness as of September 30,December 31, 2003 was
approximately $8.9$8.6 million, substantially all of which iswas secured indebtedness.
Of this amount, we repaid $96,539 in principal and $19,861 in interest on or
about November 25, 2003, and are obligated to pay approximately $325,000 to IIG
Equity Opportunities Fund, Ltd. on December 31, 2003 and were obligated to pay 40,000,000 pesos ($3,660,5903,628,777 at the
current exchange rate) to Telmex on November
10,December 31, 2003. We are currently in
negotiations with Telmex to restructure these debts so that they are payable
within a longer term. We lack the funds to pay these obligations when they
become due. If we cannot generate sufficient cash flow or otherwise obtain the
funds necessary to make required payments on our indebtedness, or if we
otherwise fail to comply with the various covenants governing our indebtedness,
we will be in default under the terms of our indebtedness. If we are in default,
the holders of certain of our indebtedness may accelerate the maturity of the
specific indebtedness which could cause us to default on other debt obligations.
In addition, if we are in default, Telmex may suspend delivery of prepaid
calling cards to us.

Therefore, in order to satisfy our debt obligations, we are currently
pursuing additional sources of financing, including potential sources for debt

19
and equity financing (or a combination of the two), and are exploring the
possibility of selling some of our assets (such as our dial-up subscriber base),
so that we will have sufficient funds to pay our debts as they become due. There
can be no assurance, however, that such financing will be available on terms
that are acceptable to us, or on any terms. Our ability to arrange financing and
the cost of the financing will depend on many factors including:

o general economic and capital markets conditions;

conditions in the retail, telecommunications and Internet industries;

o regulatory developments;

investor confidence and credit availability from banks and other
lenders;

o the success of our business plan; and

tax and securities laws that affect raising capital.

If we cannot obtain the additional funding we require, we will make
substantial reductions in the scope and size of our operations, in order to
conserve cash until such funding is obtained. We also may be required to seek
protection under the bankruptcy laws.

We have a significant number of outstanding options and warrants which could
depress the market price of our common stock and could interfere with our
ability to raise capital in the future.

19
WE HAVE A SIGNIFICANT NUMBER OF OUTSTANDING OPTIONS AND WARRANTS WHICH COULD
DEPRESS THE MARKET PRICE OF OUR COMMON STOCK AND COULD INTERFERE WITH OUR
ABILITY TO RAISE CAPITAL IN THE FUTURE

As of November 25, 2003,January 31. 2004, we had outstanding options and warrants to purchase
5,702,8665,490,800 shares of our common stock at exercise prices ranging from $0.01 to
$8.50$12.75 per share. To the extent that the outstanding options or warrants are
exercised, dilution to the percentage of ownership of our stockholders will
occur. Any sales in the public market of the shares underlying such options and
warrants may adversely affect prevailing market prices for our common stock.
Moreover, the terms upon which we will be able to obtain additional equity
capital may be adversely affected, since the holders of outstanding options and
warrants can be expected to exercise them at a time when we would in all
likelihood be able to obtain any needed capital on terms more favorable to us
than those provided in the outstanding options and warrants.

ConversionCONVERSION OF THE SERIES E CONVERTIBLE PREFERRED STOCK WILL RESULT IN
SUBSTANTIAL DILUTION

The 86,555 outstanding shares of the Series B convertible redeemable preferred stock, Series E convertible preferred stock and Series Dare
convertible preferred stock will result
in substantial dilution.

We are currently requesting our stockholders to consider and vote upon,
among other things, the issuance of shares of our common stock upon conversion
of the Series B convertible redeemable preferred stock, Series E convertible
preferred stock and Series D convertible preferred stock. Subject to such
stockholder approval, such Series B convertible redeemable preferred stock,
Series E convertible preferred stock and Series D convertible preferred stock
will be converted into a total of 18,880,2948,655,500 shares of common stock (after giving
effect to the proposed two-for-three reverse stock split)split which took effect on
January 30, 2004). Holders of common stock will therefore experience dilution of
their investment uponas a result of the conversion of our Series B convertible redeemable preferred stock,the Series E convertible
preferred stock and Series D convertible preferred stock.

In
addition, if our agreement with Fusion Capital is approved, we may issue up to
10,000,000 additional shares of common stock to Fusion Capital, thereby
resulting in further dilutionOUR STOCK PRICE HAS BEEN VOLATILE AND FUTURE SALES OF SUBSTANTIAL NUMBERS OF OUR
SHARES COULD HAVE AN ADVERSE AFFECT ON THE MARKET PRICE OF OUR SHARES

The market price of our common stockholders' interests.

The reverse stock splithas been and is expected to continue
to be highly volatile. Factors, including announcements of technological
innovations by us or other companies, regulatory matters, new or existing
products or procedures, concerns about our financial position, operating
results, litigation, government regulation, developments or disputes relating to
agreements, patents or proprietary rights, may have a negativesignificant impact on stockholders who own less
than 100 shares.

We are also currently seeking shareholder approval of a two-for-three
stock split. The reverse stock split might result in some stockholders owning
"odd lots" of less than 100 shares of Common Stock. Brokerage commissions and
other costs of transactions in odd lots may be higher, particularly on a
per-share basis, than the cost of transactions in even multiples of 100 shares.
The possibility also exists that stockholder liquidity may be adversely affected
by the reduced number of shares which would be outstanding if the reverse split
is effected, particularly if the price per share of the common stock begins a
declining trend after the reverse split is effected.

Our stock price has been volatile and future sales of substantial numbers of our
shares could have an adverse affect on the
market price of our shares.

The market pricestock. In addition, potential dilutive effects of future
sales of shares of our common stock has been volatile.by stockholders and by the company, including
Fusion Capital pursuant to this prospectus and subsequent sale of common stock
by the holders of warrants and options could have an adverse effect on the
prices of our securities.

The price of our common stock may continue to fluctuate in response to a

20
number of events and factors, such as:

our ability to maintain and increase our profitability;

o changes in revenues and expense levels;

the amount of our cash resources and our ability to obtain additional
funding;

o our ability to service our debt;

announcements of new lines of business, business developments,
technological innovations or new products by us or our competitors;

o changes in government regulation; and

the success of the integration of past and future acquisitions.

Any of these events may cause the price of our shares to fall, which may
adversely affect our business and financing opportunities. In addition, the
stock market in general and the market prices for Internet companies in
particular have experienced significant volatility that often has been unrelated
to the operating performance or financial conditions of such companies. These
broad market and industry fluctuations may adversely affect the trading price of
our stock, regardless of our operating performance or prospects.

Future sales of our stock by insiders may adversely affect our stock price.FUTURE SALES OF OUR STOCK BY INSIDERS MAY ADVERSELY AFFECT OUR STOCK PRICE

Many of our outstanding shares are "restricted securities" under the
federal securities laws, and such shares are or will be eligible for sale
subject to restrictions as to timing, manner, volume, notice and the
availability of current public information regarding Frontline. If our
shareholders approve the conversion of Series E convertible preferred stock and
Series D convertible preferred stock, which consent we are currently seeking, aProvo International. A
significant majority of our common stock will beis held by the former stockholders of
Provo Mexico and by our founding management team. Sales of substantial amounts
of restricted stock in the public market or sales of stock by our insiders or
the perception that these sales could occur, could depress the prevailing market
price for all of our securities. Sales of substantial amounts of stock by these
stockholders in the public market may also make it more difficult for us to sell
equity securities or equity-related securities in the future at a time and price
that we deem appropriate and, to the extent these sales depress our common stock
price.

Our stock may be delisted from the American Stock Exchange, and that could
affect its market price and liquidity.OUR STOCK MAY BE DELISTED FROM THE AMERICAN STOCK EXCHANGE, AND THAT COULD
AFFECT ITS MARKET PRICE AND LIQUIDITY

We are required to meet certain financial tests to maintain the listing of
our common stock on the American Stock Exchange. The American Stock Exchange
has advised us that, our acquisition of Provo, as currently structures, does not
require review under the new listing standards of the exchange. The combined
company is required to meet the standards set forth by the exchange for
continued listing. If our stock price,
stockholder'sstockholders' equity, income or market cap were to fall below the standards set
by the exchange, we may not be able to maintain our American Stock Exchange
listing. If we do not remain listed on the American Stock Exchange, the market
price and liquidity of our common stock could be impaired. The delisting of our
common stock also could also deter broker-dealers from making a market in or
otherwise generating interest in our common stock and could adversely affect our
ability to attract investors in our common stock and raise additional capital.
As a result of these factors, the value of our common stock could decline
significantly, and our stockholders
could lose some or all of their investment.

Risks Related to Operating in Foreign Markets

Our business in Mexico presents unique economic and regulatory risks.significantly.

RISKS RELATED TO OPERATING IN FOREIGN MARKETS

OUR BUSINESS IN MEXICO PRESENTS UNIQUE ECONOMIC AND REGULATORY RISKS

A significant portion of our assets and revenues are and will be located in
Mexico. Our business, therefore, is affected by prevailing conditions in the
Mexican economy and is, to a significant extent, vulnerable to economic
downturns and changes in government policies. The Mexican government exercises
significant influence over many aspects of the Mexican economy. Accordingly, the
Mexican government's actions and the policies established by legislative e,
executive or judicial authorities in Mexico may affect the Mexican economy. We
cannot assure you that future economic, political or diplomatic developments in
or affecting Mexico will not:

o21

impair our business, results of operations, financial condition and
liquidity (including our ability to obtain financing);

materially and adversely affect the market price of our securities
(including the shares of our common stock); or

o negatively affect our ability to meet our obligations.

We operate in foreign markets and are exposed to risks in those markets that may
adversely affect our performance.WE OPERATE IN FOREIGN MARKETS AND ARE EXPOSED TO RISKS IN THOSE MARKETS THAT MAY
ADVERSELY AFFECT OUR PERFORMANCE

Our growth strategy involves operations in several new international
markets. The following are certain risks inherent in doing business on an
international level, any of which could have a material adverse effect on our
business, financial condition and results of operations:

o regulatory limitations restricting or prohibiting us from providing
our services or selling our products;

o unexpected changes in regulatory requirements, tariffs, customs,
duties and other trade barriers;

o difficulties in staffing and managing foreign operations;

o political risks;

fluctuations in currency exchange rates and restrictions on
repatriation of earnings;

o delays from customers or government agencies;

dependence upon local suppliers in international markets;

potentially adverse tax consequences resulting from operating in
multiple jurisdictions with different tax laws; and

o an economic downturn in the countries in which we expect to do
business.

A majority of our revenues are received in foreign currencies. Changes in
current exchange rates could adversely affect our business.MAJORITY OF OUR REVENUES ARE RECEIVED IN FOREIGN CURRENCIES. CHANGES IN
CURRENT EXCHANGE RATES COULD ADVERSELY AFFECT OUR BUSINESS

We generate a majority of our revenues in currencies other than the U.S.
dollar, and thus are subject to fluctuations in exchange rates. We may become
subject to exchange control regulations that might restrict or prohibit the
conversion of our revenue into U.S. dollars. The occurrence of any such factors
could have a material adverse effect on our business, financial condition and
results of operations as well as our ability to service our dollar denominated
liabilities.

USE OF PROCEEDS

Assuming that all of the warrants held by selling stockholders are
exercised, we will realize proceeds of approximately $729,900,$924,500, all of which will
be used for working capital. We have agreed to pay certain expenses in
connection with this offering, currently expected to be approximately $25,000.
We will not receive any of the proceeds from the sale of common stock by the
selling stockholders.

DESCRIPTION OF CAPITAL STOCK
GeneralGENERAL

We are currently authorized to issue 25,000,000100,000,000 shares of common stock,
par value $.01 per share, and 2,000,000 shares of preferred stock, par value
$.01 per share. As of the date of this prospectus,February 4, 2004, there are 13,784,146were 31,482,779 shares of common
stock outstanding 496,445 shares of Series B convertible redeemable
preferred stock outstanding, 35,500 shares of Series D convertible preferred
stock outstanding and 220,00086,555 shares of Series E convertible preferred stock
outstanding.

Common StockCOMMON STOCK

The holders of our common stock are entitled to one vote for each share
held of record on all matters to be voted on by stockholders. There is no
cumulative voting with respect to the election of directors, with the result
that the holders of more than 50% of the shares voting for the election of
directors can elect all of the directors then up for election. The holders of
common stock are entitled to receive dividends when, as and if declared by the
Board of Directors out of funds legally available therefor.therefore. In the event of
liquidation, dissolution or winding up of our company, the holders of common
stock are entitled to share in all assets remaining which are available for
distribution to them after payment of liabilities and after provision has been
made for each class of stock, if any, having preference over the common stock.
Holders of shares of common stock have no conversion, preemptive or other
subscription rights, and there are no redemption provisions applicable to the
common stock. All of the outstanding shares of common stock are, and the shares
of common stock issuable upon exercise of warrants held by selling stockholders
will be, fully paid and nonassessable.

Preferred StockPREFERRED STOCK

We are authorized to issue 2,000,000 shares of preferred stock, par value
$.01 per share, from time to time in one or more series, in all cases ranking
senior to the common stock with respect to payment of dividends and in the event
of the liquidation, dissolution or winding-up of our company. The Board of Directors has the
power, without stockholder approval, to issue shares of one or more series of
preferred stock, at any time, for such consideration and with such relative
rights, privileges, preferences and other terms as the Board of Directors may determine,
including terms relating to dividend rates, redemption rates, liquidation
preferences and voting, sinking fund and conversion or other rights. The rights
and terms relating to any new series of preferred stock could adversely affect
the voting power or other rights of the holders of the common stock or could be
utilized, under certain circumstances, as a method of discouraging, delaying or
preventing a change in control of our company.

In February 2000, we issued approximately 1,200,000As of the date of this prospectus, 86,555 shares of Series BE convertible redeemable
preferred stock, and no other preferred stock, were outstanding.

SERIES E CONVERTIBLE PREFERRED STOCK RIGHTS AND PREFERENCES

The Series E convertible preferred stock has designation, voting rights,
preferences, limitations and special rights as set forth in an underwritten public offeringits Certificate of
Designation, filed with the Secretary of State of Delaware on November 5, 2003.
The following is a summary of the material terms of the Series E convertible
preferred stock.

DIVIDENDS

The holders of Series E convertible preferred stock are not entitled to
receive any dividends.

LIQUIDATION PREFERENCE

Each share of Series E convertible preferred stock has a preference over
our common stock in order to raise capital. Ourall distributions upon liquidation. The liquidation
preference for the Series BE convertible redeemable preferred stock is currently traded on the American Stock Exchange under the symbol FNT.PR. As of
October 31, 2003, there were 496,445 shares of Series B preferred stock
outstanding. We are currently seeking shareholder approval of a mandatory
conversion proposal relating to the Series B convertible redeemable preferred
stock, which, if approved, would result in the conversion of all of the
outstanding shares of Series B convertible redeemable preferred stock at a
conversion ratio of 6 shares of common stock$0.01 per share of
Series BE convertible redeemablepreferred stock.

CONVERSION RIGHTS

Each share of Series E convertible preferred stock which if approved will result inis subject to conversion
from time to time at the issuanceoption of 1,985,780its holder into 100 shares of our common stock
(after giving effect to the proposed
two-for-three reverse stock split).

On April 3, 2003, we acquired allsplit of the capitalcommon stock
of Provo for
220,000 shares of our Series C convertible preferred stock. In November 2003 we
issued 220,000 shareswhich took effect on January 30, 2004), except that that no share of Series E
convertible preferred stock in exchange forwill be converted into common stock if as a result
of such conversion the Series C convertible preferredshares of common stock heldissuable to the two former Provo
Mexico stockholders and any entity directly or indirectly controlled by them
upon such conversion would exceed 49.5% of the former shareholdersissued and outstanding common
stock upon the effectiveness of Provo. Thethe conversion. On December 31, 2005 all of the
remaining Series E convertible preferred stock is convertible, upon shareholder
approval, into upthat can be converted to 22,000,000 shares of our common
stock provided that at no
time shallconsistent with the former shareholders of Provo own in excess of 49.5% of our
outstanding common stock. Also in connection with our acquisition of Provo, we
also issued 35,500 shares of our Series D cconvertible preferred stock to
certain of our executive officerslimitation will be mandatorily converted, and
directors, certain Provo employees and
other third parties. The Series D convertible preferred stock is convertible,
upon shareholder approval, into 3,550,000 shares of our common stock. We are
currently seeking shareholder approval of a conversion proposal relating to the
Series E convertible preferred stock, which if approved will result in 134,445
of the 220,000 outstanding shares of Series E convertible preferred being
converted into approximately 13,344,514 shares of our common stock (after giving
effect to the proposed two-for-three reverse split. Thethereafter any remaining shares of Series E convertible preferred stock will remain
outstanding and subject to
optional conversion whenever the former shareholderson a non-converting, non-voting basis.

VOTING RIGHTS

The holders of Provo's share ownership
drops below 49.5% of our outstanding common stock. Finally, we are currently
seeking shareholder approval of a conversion proposal relating to the Series DE convertible preferred stock which if approved will result in all 35,500
outstanding sharesare entitled to vote as
a separate class on certain corporate actions, including changes to our
certificate of incorporation and by-laws that would adversely affect the Series
DE convertible preferred stock, will be converted
into 3,550,000amendments to the certificate of designation for
the Series E convertible preferred stock and the creation of senior or
equivalent shares of capital stock. On such matters, and any other matters on
which the holders of Series E convertible preferred stock are entitled under law
or our commoncertificate of incorporation to vote as a separate class, each holder is
entitled to one vote for each share of Series E convertible preferred stock
(after giving effect to the proposed
two-for-three reverse split).

Transfer Agentheld.

TRANSFER AGENT AND WARRANT AGENT

The transfer agent and registrar for our common stock is American Stock
Transfer and Trust Company, 40 Wall Street, New York, New York 10005.

SELLING STOCKHOLDERS

The following table sets forth certain information as of November 24,February
12, 2003, relating to the selling stockholders. None of the selling
stockholders has ever held any position or office with us or had any
material relationship with us.

Shares Beneficially Owned Shares Beneficially Owned
Prior to Offering Shares Being After Offering(1)
Name of Beneficial Owner Number Percent Offered Number Percent
- ---------------------------------- ------ ------- ------------ ------ -------

Michael Brown 187,500 1.4% 187,500 0 0%
Donald MacIntire 187,500 1.4% 187,500 0 0%
IIG Equity Opportunities Fund, Ltd. 500,000 3.6% 500,000 0 0%
Fusion Capital Fund II, LLC 1,302,000 (2) 9.0% 802,000 500,000 (2) 3.5%
William T. Ritger 483,333 (3) 3.5% 483,333 0 0%
Platinum Partners Value Arbitrage Fund, LP 650,000 (4) 4.7% 650,000 0 0%
James Nicholson 125,000 (5) * 125,000 0 0%
Scarborough Ltd. 4,083,332 (6) 25.2% 4,083,332 0 (6) 0%

- ------------SHARES BENEFICIALLY SHARES BENEFICIALLY
OWNED PRIOR TO OFFERING OWNED AFTER
OFFERING(1)

NAME OF BENEFICIAL OWNER NUMBER PERCENT SHARES NUMBER PERCENT
BEING
OFFERED

Alpha Capital 2,000,000(2) 6.0% 2,000,000 0 0
Aktiengesellschaft

Stonestreet Limited 1,200,000(3) 3.7% 1,200,000 0 0
Partnership

Congregation Mishkan 600,000(4) 1.9% 600,000 0 0
Sholom Inc.

Lucrative Investments 199,999(5) * 1999,999 0 0

Berry-Shino Securities, 266,667(6) * 266,667 0 0
Inc.

Scarborough Ltd. 1,983,334(7) 6.1% 1,983,334 0 0

IIG Equity Opportunities 500,000 1.6% 500,000 0 0
Fund, Ltd.

____________
(1) Based on 13,784,14631,482,779 shares outstanding.
(2) Includes 462,0001,333,333 shares which may be issued in accordance with
the terms of a convertible promissory note, and 220,000666,667 shares
issuable upon exercise of warrants.
(3) Includes 150,000800,000 shares which may be issued in accordance with
the terms of a convertible promissory note, and 400,000 shares
issuable upon exercise of warrants.
(4) Includes 150,000400,000 shares which may be issued in accordance with
the terms of a convertible promissory note, and 200,000 shares
issuable upon exercise of warrants.
(5) Includes 125,000133,333 shares which may be issued in accordance with
the terms of a convertible promissory note, and 66,666 shares
issuable upon exercise of warrants.
(6) Includes 2,416,666266,667 shares issuable upon exercise of warrants.
Excludes(7) Includes 1,250,000 shares underlying warrants which may be issuedissuable upon exercise of currently outstanding warrants.
* Less than 1%

25
SUMMARY OF TRANSACTIONS

The Offering

IIG Equity Opportunites Fund, Ltd.25

THE OFFERING

ALPHA CAPITAL AKTIENGESELLSCHAFT, STONESTREET LIMITED PARTNERSHIP,
CONGREGATION MISHKAN SHOLOM INC., LUCRATIVE INVESTMENTS AND BERRY-SHINO
SECURITIES, INC.

On April 2, 2003,January 27, 2004, we entered into a bridge financingseries of simultaneous transactions
with Alpha Capital Aktiengesellschaft, Stonestreet Limited Partnership,
Congregation Mishkan Sholom Inc. and Lucrative Investments whereby we borrowed
$550,000 from IIG Equity Opportunities Fund, Ltd., an unaffiliated
lender. The loan is evidenced by a secured promissory note that bears interest
at the rate of 14% per annum and is secured by substantially all of our assets.
In addition, two of our executive officers, Nicko Feinberg and Stephen J.
Cole-Hatchard pledged shares of our common stock owned by them as additional
collateral to IIG Equity. In addition, Mr. Cole-Hatchard has personally
guaranteed the repayment of the promissory note, and mortgaged certain personal
real estate as collateral for the bridge loan. Mr. Cole-Hatchard's personal
guarantee is limited to the assets mortgaged by him and IIG Equity has
no-recourse against his other assets.

In connection with the bridge financing, we issued 500,000 shares of
our common stock to IIG Equity as additional consideration. The promissory note
is repayable at the earlier of July 2, 2003 or upon our obtaining financing
collateralized by Provo's accounts receivable. On June 19, 2003, we amended this
agreement to extend its due date from July 2, 2003 to August 1, 2003. On
September 30, 2003, we repaid $125,000 and amended this agreement to extend its
due date from August 1, 2003 to October 3, 2003. In November 2003, we repaid an
additional $96,539 principal and $19,861 in interest due under the note and
entered into an agreement with the noteholder to extend the term of the note to
December 31, 2003.

Concurrently with the execution of the bridge loan agreement, we
entered into a Registration Rights Agreement with IIG Equity which obligates us
to file a registration statement covering the 500,000 shares of our common stock
issued to IIG Equity as additional consideration.

Delanet, Inc.

On June 20, 2000, we purchased substantially all of the assets of
Delanet, Inc., a company in the business of selling dial-up, DSL, leased-line
and dedicated Internet access. As part of the purchase price, we issued a
promissory note to Delanet in theaggregate principal amount of $728,600. The note
provided for semi-annual interest payments and payment in full of all principal
and outstanding interest on June 20, 2003.

On March 27, 2003, we entered into a settlement agreement and release
with the two shareholders of Delanet, Inc., Donald MacIntire and Michael Brown,
in which we settled our obligation under the promissory note for $200,000 cash
and 375,000 shares of our common stock, of which 187,500 were issued$1,000,000 pursuant to Mr.
MacIntire and 187,500 were issued to Mr. Brown. Under the terms of the
settlement, we are obligated to include the settlement shares in this
registration statement.

Fusion Capital Fund II, LLC

On July 1, 2003, we entered into an additional transaction with Fusion
Capital Fund II, LLC, in which we issued to Fusion Capital afour
convertible promissory note in the principal amount of $110,000.notes. The note bearsnotes each bear an interest rate of 10%8% per
annum. The entire principal and any unpaid interest is due on December 31, 2005. Fusion Capital hasJanuary 27, 2006.
The individual note holders have the right, at itstheir option, on or prior to
December 31, 2005January 27, 2006 to convert the principal amount of the note, together with all
accrued interest thereon in accordance with the provisions of and upon
satisfaction of the conditions contained in the note, into fully paid and
non-assessable shares of our common stock at a conversion price of $.25 per
26

share.share ($.38 after adjusting for the reverse split). Also in connection with this
sale, we issued to Fusion Capitalthe note holders warrants to acquire 220,000an aggregate of 2,000,000
shares of itsour common stock (1,333,333 shares after giving effect to the reverse
split which took effect on January 30, 2004) at an exercise price of $0.42. Our
agreement$0.38. We
also issued Berry-Shino Securities, Inc., as placement agent, warrants to
acquire an aggregate of 400,000 shares of our common stock (266,667 shares after
giving effect to the reverse split which took effect on January 30, 2004) at an
exercise price of $0.38 ($.58 after adjusting for the reverse split).

The convertible notes with Fusion Capital obligates useach of the investors contains a provision which
prohibits the note holder from converting amounts due under the note which would
result in beneficial ownership by the note holder and its affiliates in excess
of 9.9% of our outstanding stock on the date of the conversion.

The following table sets forth, with respect to includeeach investor, the amount
due under the convertible promissory note and the number of shares issuable upon
exercise of warrants, after giving effect to the reverse split:

INVESTOR PRINCIPAL AMOUNT OF CONVERTIBLE NOTE SHARES ISSUABLE UPON
EXERCISE OF WARRANTS

Alpha Capital Aktiengesellschaft $500,000 666,667

Stonestreet Limited Partnership $300,000 400,000

Congregation Mishkan Sholom Inc. $150,000 200,000

Lucrative Investments $50,000 66,666
----------------------------------
TOTAL $1,000,000 1,333,333

Since the conversion price of the noteconvertible notes was less than the
market price of the common stock at the time of issuance, we will allocate a
portion of the proceeds to the conversion feature, and exercisethe resulting discount
will be amortized as additional interest expense. In addition, the value of the
warrants in this registration
statement.

William T. Ritgerissued with the convertible promissory notes will be recorded as
additional interest expense over the life of the convertible notes.

IIG EQUITY OPPORTUNITES FUND, LTD.

On August 1,April 2, 2003, we entered into a stock purchasebridge financing whereby we borrowed
$550,000 from IIG Equity Opportunities Fund, Ltd., an unaffiliated lender. The
loan was evidenced by a secured promissory note that bore interest at the rate
of 14% per annum and was secured by substantially all of our assets.

The promissory note was repayable at the earlier of July 2, 2003 or upon
our obtaining financing collateralized by Provo Mexico's accounts receivable. On
June 25, 2003, we amended this agreement to extend its due date from July 2,
2003 to August 1, 2003. On September 23, 2003, we repaid $125,000 and amended
this agreement to extend its due date from July 2, 2003 to October 3, 2003. In
November 2003, we repaid an additional $100,000 due under the note and entered
into an agreement with William T. Ritger,the noteholder to extend the term of the note to December
31, 2004.

On January 27, 2004, we entered into a pay-off agreement with IIG Equity
whereby IIG Equity agreed to accept payment of $226,453.64 in which we sold 333,333cash and 500,000
shares of our common stock for
$100,000. We also issued 150,000 warrants exercisable at $.40 per share to Mr.
Ritger(on a post-reverse split basis) as additional consideration, the warrants are exercisable at the optionpayment in full
satisfaction of the holder during a period of five years.

Concurrently withremaining amount due under the execution ofnote. As further
consideration for the Stock Purchasepay-off agreement, we entered into a Registration Rights
Agreement with Mr. RitgerIIG Equity which obligates us to include the 333,333 shares of our common stock issued to Mr. Ritger under the
stock purchase agreement and the 150,000 shares which may be issued upon the
exercise of warrants in thisfile a registration statement.

Platinum Partners Value Arbitrage Fund, LP

On September 16, 2003, we entered into a stock purchase agreement with
Platinum Partners Value Arbitrage Fund, LP, in which we sold 500,000 shares of
our common stock for $150,000. We also issued 150,000 warrants exercisable at
$.40 per share to Platinum Partners as additional consideration , the warrants
are exercisable at the option of the holder during a period of five years..

Concurrently with the execution of the Stock Purchase agreement, we
entered into a Registration Rights Agreement with Platinum Partners which
obligates us to includestatement
covering the 500,000 shares of our common stock issued to Platinum Partners under the stock purchase agreement and the 150,000 shares
which may be issued upon the exercise of warrants in this registration
statement.

James Nicholson

In June 2002, we entered into a securities purchase agreement with James
Nicholson whereby Mr. Nicholson purchased a $25,000 convertible promissory note
from us. We also issued 125,000 warrants exerciseable at $.08 per share to Mr.
NicholsonIIG Equity as additional consideration, , the warrants are exercisable at the
optionpartial
repayment of the holder during a period of five years. In October 2003, we entered
into an agreement with Mr. Nicholson whereby we agreed to include the 125,000
shares of common stock issuable upon the exercise of the warrants in this
registration statement.

Scarborough Ltd.note.

SCARBOROUGH LTD.

On November 25,24, 2003, we entered into a subscription agreement with
Scarborough Ltd in which we sold 1,666,666 shares of our common stock for
$500,000. Pursuant to the subscription agreement, we also issued 750,000
warrants exerciseable at $.01 per share to Scarborough Ltd. as additional
consideration (the "A Warrants"). The A Warrants are exerciseable at the option
of the holder for a period of three years. We also issued to Scarborough Ltd.
with a warrant to purchase an additional 1,666,666 shares (on a post-split
basis) of our common stock at a purchase price of $0.30 per share (the "B
Warrants"). The B Warrants are exerciseable within forty-five days of the
dateeffectiveness of this registration statement,
which date may be extended for an additional forty five days pursuant to the
terms of the B Warrant.statement. Upon exercise of the B Warrants,
we will also issue to
Scarborough Ltd. a warrant to purchase an additional 1,250,000 shares of our
common stockwarrants (on a
post-split basis) exerciseable at $0.01 per share (the "B2 Warrants"). The B
Warrants and the B2 Warrants are only exerciseable if our shareholders approve
the terms of the B Warrants and the B2 Warrants.

UnderOn January 27, 2004, we amended the terms of the subscription agreement,B Warrants to extend the
exercise date to February 15, 2004, and to clarify that upon exercise of all or
any portion of the B Warrant, the B2 Warrant must be issued.

On January 30, 2004, we are obligatedamended the terms of the B Warrants to includeprovide for
the 1,666,666purchase of 2,400,000 shares of our common stock issued to Scarborough Ltd., the
750,000 shares which may be issued upon the exerciseon a post-split basis at a
purchase price of the Warrants, and the
1,666,666 shares which may be issuable in the event the B2 warrants are issued
and exercised, in this registration statement.

27
$0.25 per share.

PLAN OF DISTRIBUTION

Sales of the shares may be made from time to time by the selling
stockholders. Such sales may be made on the American Stock Exchange, in another
over-the-counter market, on a national securities exchange, any of which may
involve crosses and block transactions, in privately negotiated transactions or
otherwise or in a combination of such transactions at prices and at terms then
prevailing or at prices related to the then current market price, or at
privately negotiated prices. In addition, any shares covered by this prospectus
which qualify for sale pursuant to Section 4(1) of the Securities Act of 1933 or
Rule 144 promulgated thereunder may be sold under such provisions rather than
pursuant to this prospectus. Without limiting the generality of the foregoing,
the shares may be sold in one or more of the following types of transactions:

o a block trade in which the broker-dealer so engaged will attempt to
sell the shares as agent but may position and resell a portion of the
block as principal to facilitate the transaction;

o purchases by a broker or dealer as principal and resale by such broker
or dealer for its account pursuant to this prospectus;

o an exchange distribution in accordance with the rules of such
exchange;

o ordinary brokerage transactions and transactions in which the broker
solicits purchasers; and

o face-to-face transactions between sellers and purchasers without a
broker-dealer. In effecting sales, brokers or dealers engaged by the
selling stockholders may arrange for other brokers or dealers to
participate in the resale.

Brokers or dealers may receive compensation in the form of commissions,
discounts or concessions from selling stockholders in amounts to be negotiated
in connection with the sale. Such brokers or dealers may be deemed to be
"underwriters" within the meaning of the Securities Act of 1933 in connection
with such sales and any such commission, discount or concession may be deemed to
be underwriting discounts or commissions under the Securities Act of 1933.
Compensation to be received by broker-dealers retained by the selling
stockholders in excess of usual and customary commissions, will, to the extent
required, be set forth in a supplement to this prospectus. Any dealer or broker
participating in any distribution of the shares may be required to deliver a
copy of this prospectus, including a supplement, to any person who purchases any
of the shares from or through such dealer or broker.

During such time as they may be engaged in a distribution of the shares the
selling stockholders are required to comply with Regulation M promulgated under
the Securities Exchange Act of 1934. With certain exceptions, Regulation M
precludes any selling stockholder, any affiliated purchasers and any
broker-dealer or other person who participates in such distribution from bidding
for or purchasing, or attempting to induce any person to bid for or purchase any
security which is the subject of the distribution until the entire distribution
is complete. Regulation M also prohibits any bids or purchases made in order to
stabilize the price of a security in connection with the distribution of that
security. All of the foregoing may affect the marketability of the common stock.

It is possible that a significant number of shares may be sold and,
accordingly, such sales or the possibility thereof may have a depressive effect
on the market price of our common stock.

28
LEGAL MATTERS

Amy Wagner-Mele, our Executive Vice President and General Counsel, will
pass upon the validity of the common stock.

EXPERTS

Our financial statements as of December 31, 2002 and for the two years then
ended incorporated by reference in this prospectus have been included in
reliance upon the report of Goldstein Golub and Kessler LLP, independent certified
public accountants, given upon the authority of that firm as experts in
accounting and auditing.

The financial statements of Proyecciones y Ventas Organizadas, S. A. de C.
V. incorporated by reference in this Prospectus have been audited by BDO
Hernandez Marron y Cia., S.C., independent certified public accountants, to the

28
extent and for the periods set forth in their report incorporated herein by
reference, and are incorporated herein in reliance upon such report given upon
the authority of said firm as experts in auditing and accounting.

29
WHERE YOU CAN FIND INFORMATION

Frontline Communications CorporationProvo International, Inc. has filed with the SEC, a Registration Statement
with respect to the securities offered by this prospectus. This prospectus,
filed as part of such Registration Statement, does not contain all of the
information set forth in, or annexed as exhibits to, the Registration Statement,
portions of which have been omitted in accordance with the rules and regulations
of the SEC. For further information with respect to Frontline Communications CorporationProvo International, Inc.
and this offering, reference is made to the Registration Statement, including
exhibits filed therewith, which may be read and copied at the SEC at Room 1024,
Judiciary Plaza, 450 Fifth Street, N.W., Washington, D.C. 20549, and at its
regional offices: 500 West Madison Street, Suite 1400, Chicago, Illinois
60661-2511 and 7 World Trade Center, 13th Floor, New York, New York 10048. You
can obtain copies of these materials at prescribed rates from the Public
Reference Room of the SEC at 450 Fifth Street, N.W., Washington, D.C. 20549. You
may obtain information on the operation of the Public Reference Room by calling
the SEC at 1-800-SEC-0330. Our electronic filings made through the SEC's
electronic data gathering, analysis and retrieval system are publicly available
through the SEC's worldwide web site (http://www.sec.gov).

2930

- --------------------------------------- ---------------------------------

We have not authorized any dealer,
salesperson or other person to give
any information or represent
anything not contained in this
prospectus. You must not rely 6,750,000 Shares
on any unauthorized information or
representations. This prospectus
does not offer to sell or buy any
shares in any jurisdiction where it
is unlawful. The information in
this prospectus is current only as
of its date.

-----------------PROVO INTERNATIONAL, INC.
TABLE OF CONTENTS
Page
----
Incorporation of Certain Documents
by Reference ........Reference..................... 4
Prospectus Summary......................................Summary............... 4
The Business..................... 5 Common Stock
The Offering..................... 13
Risk Factors............................................ 12Factors..................... 14
Use of Proceeds.........................................Proceeds.................. 22
Description of Capital Stock............................Stock..... 23
Selling Stockholders....................................Stockholders............. 25
Plan of Distribution....................................Distribution............. 27 ----------
Legal Matters.................... 28
Legal Matters........................................... 29
Experts................................................. 29Experts.......................... 28 PROSPECTUS
Where You Can Find Information..........................Information... 29
----------------------------

7,018,665 Shares

FRONTLINE COMMUNICATIONS CORPORATION

Common Stock

-------------

PROSPECTUS

-----------------------

---------------------

________________, 20032004

- ----------------------------------------- ------------------------------------

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS

ItemITEM 14. Other Expenses of Issuance and Distribution.OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION.

SEC registration $ 218.26$513.10

Printing and engraving costs 2,000.00

Legal fees and expenses 10,000.00

Accounting fees and expenses 10,000.00

Miscellaneous 2781.74
----------2486.90

Total $25,000.00

==========

ItemITEM 15. Indemnification of Directors and Officers.INDEMNIFICATION OF DIRECTORS AND OFFICERS.

Section 145 of the Delaware General Corporation Law (the "DGCL") contains
the provisions entitling the Registrant's directors and officers to
indemnification from judgments, fines, amounts paid in settlement, and
reasonable expenses (including attorney's fees) as the result of an action or
proceeding in which they may be involved by reason of having been a director or
officer of the Registrant. In its Certificate of Incorporation, the Registrant
has included a provision that limits, to the fullest extent now or hereafter
permitted by the DGCL, the personal liability of its directors to the Registrant
or its stockholders for monetary damages arising from a breach of their
fiduciary duties as directors. Under the DGCL as currently in effect, this
provision limits a director's liability except where such director (i) breaches
his duty of loyalty to the Registrant or its stockholders, (ii) fails to act in
good faith or engages in intentional misconduct or a knowing violation of law,
(iii) authorizes payment of an unlawful dividend or stock purchase or redemption
as provided in Section 174 of the DGCL, or (iv) obtains an improper personal
benefit. This provision does not prevent the Registrant or its stockholders from
seeking equitable remedies, such as injunctive relief or rescission. If
equitable remedies are found not to be available to stockholders in any
particular case, stockholders may not have any effective remedy against actions
taken by directors that constitute negligence or gross negligence.

The Certificate of Incorporation also includes provisions to the effect
that (subject to certain exceptions) the Registrant shall, to the maximum extent
permitted from time to time under the law of the State of Delaware, indemnify,
and upon request shall advance expenses to, any director or officer to the
extent that such indemnification and advancement of expenses is permitted under
such law, as may from time to time be in effect. In addition, the By-Laws
require the Registrant to indemnify, to the full extent permitted by law, any
director, officer, employee or agent of the Registrant for acts which such
person reasonably believes are not in violation of the Registrant's corporate
purposes as set forth in the Certificate of Incorporation. At present, the DGCL
provides that, in order to be entitled to indemnification, an individual must
have acted in good faith and in a manner he or she reasonably believed to be in
or not opposed to the Registrant's best interests.

Insofar as indemnification for liabilities arising under the Securities Act
of 1933 may be permitted to directors, officers and controlling persons of the
Registrant pursuant to any charter provision, by-law, contract, arrangement,
statute or otherwise, the Registrant has been advised that in the opinion of the
Securities and Exchange Commission such indemnification is against public policy
as expressed in the Securities Act of 1933 and is, therefore, unenforceable.

ITEM 16. EXHIBITS.

EXHIBIT NUMBER NOTES DESCRIPTION OF DOCUMENT
- --------------EXHIBIT DESCRIPTION OF DOCUMENT
NUMBER NOTES DOCUMENT
------ ----- -----------------------

5.1 A Opinion of Amy Wagner-Mele

10.1 B Employment Agreements with Messrs. Stephen Cole-Hatchard
and Nicko

10.1 B Feinberg

10.2 C Employment Agreement with Vasan Thatham

10.3 D 2001 Stock Incentive Plan

10.4 B 1997 Stock Option Plan of the Company

10.5 B Office Lease between Registrant and Glorious Sun Robert
Martin LLC

10.6 C Amendment No. 1 to Office Lease

10.7 C Amendment No. 2 to office Lease

10.8 E Asset Purchase Agreement dated June 20, 2000 among Frontline
Communications Corp., Delanet, Inc., Michael Brown and Donald McIntire

10.9 E Asset Purchase Agreement dated June 20, 2000 among
Frontline Communications Corp., Delanet, Inc., Michael
Brown and Donald McIntire

10.9 E Settlement Agreement dated June 20, 2002 among
Frontline Communications Corp., Delanet, Inc., Michael
Brown and Donald McIntire

10.10 F Addendum to Amended and Restated Stock Purchase Agreement
between

10.10 F Frontline Communications Corporation, Proyecciones
y Ventas Organizadas, S.A., Ventura Martinez Del Rio, Sr.
and Ventura Martinez Del Rio, Jr., dated April 3, 2003

10.11 F Registration Rights Agreement dated April 3, 2003 between
Frontline

10.11 F Communications, Ventura Martinez Del Rio, Sr.,
and Ventura Martinez Del Rio, Jr.

10.12 F Security Agreement dated April 3, 2002 between Frontline Communications,
Ventura Martinez Del Rio, Sr. and Ventura Martinez Del Rio, Jr.
Secured Promissory Note dated April 3, 2002 between Frontline

10.13 F
Communications, Ventura Martinez Del Rio, Sr. and Ventura
Martinez Del Rio, Jr.

10.13 F Secured Promissory Note dated April 3, 2002 between
Frontline Communications, Ventura Martinez Del Rio, Sr. and
Ventura Martinez Del Rio, Jr.

10.14 F Term Loan and Security Agreement among Frontline
Communications,

10.14 F Proyecciones y Ventas Organizadas, S.A.,
and IIG Equity Opportunities Fund Ltd.

10.15 F Pledge Agreement between Stephen J. Cole-Hatchard, Nicko
Feinberg,

10.15 F Elizabeth Feinberg and IIG Equity Opportunities
Fund Ltd. Dated April 3, 2003

10.16 F Registration Rights Agreement between Frontline
Communications

10.16 F Corporation and IIG Equity Opportunities
Fund Ltd dated April 3, 2003

10.17 F Limited guarantee agreement dated April 3, 2003 between
Stephen J.

10.17 F Cole-Hatchard and IIG Equity Opportunities Fund Ltd dated April 3, 2002
Mortgage by Stephen J. Cole-Hatchard in favor of IIG Equity

10.18 F Opportunities Fund Ltd dated April 3, 2003

10.19 F Mortgage and Security Agreement by Stephen J. Cole-Hatchard in favor of IIG
Equity Opportunities Fund Ltd. dated April 3, 2003

10.20 F Subordination Agreement between 8% Promissory Note Holders and IIG Equity
Opportunities Fund Ltd. dated April 3, 2003

10.21 A Covnertible Note dated as of July 1, 2003 between the Registrant
and Fusion Capital, LLC

10.22 A Stock Purchase Agreement dated as of August 1, 2003 between the Registrant
and William Ritger

10.23 A Registration Rights Agreement dated as of August 1, 2003 between the
Registrant and William Ritger

10.24 A Warrant issued by the Registrant to William Ritger dated August 1, 2003

10.25 A General Release dated as of March 27, 2003 between the Registrant and
Delanet, Inc.

10.26 A Stock Purchase Agreement dated as of September 16, 2003 between the
Registrant and Platinum Partners Value Arbitrage Fund, LP

10.27 A Registration Rights Agreement dated as of September 16, 2003 between the
Registrant and Platinum Partners Value Arbitrage Fund, LP

10.28 A Warrant agreement dated as of September 16, 2003 between the Registrant to
Platinum Partners Value Arbitrage Fund, LP.

10.29 A Subscription Agreement dated as of June 2, 2002 between the Registrant and
James Nicholson

10.30 A Warrant agreement dated as of June 2, 2002 between the Registrant and James
Nicholson

10.31 A Subscription Agreement dated as of November 25, 2003 between the Registrant
and Scarborough, Ltd.

10.32 A Warrant Agreement dated as of November 25, 2003 between the Registrant and
Scarborough, Ltd.

10.33 A Warrant Agreement dated as of November 25, 2003 between the Registrant and
Scarborough, Ltd.

21.1 A Subsidiaries of the Registrant

23.1 A Consent of Goldstein Golub Kessler LLP

23.2 A Consent of BDO HernandezCole-Hatchard And IIG Equity Opportunities Fund
Ltd dated April 3, 2002

10.18 F Mortgage by Stephen J. Cole-Hatchard in favor of IIG Equity
Opportunities Fund Ltd dated April 3, 2003

10.19 F Mortgage and Security Agreement by Stephen J. Cole-Hatchard
in favor of IIG Equity Opportunities Fund Ltd. dated
April 3, 2003

10.20 F Subordination Agreement between 8% Promissory Note Holders
and IIG Equity Opportunities Fund Ltd. dated April 3, 2003

10.21 H Common Stock Purchase Agreement dated as of July 1, 2003
between the Registrant and Fusion Capital, LLC

10.22 H Stock Purchase Agreement dated as of August 1, 2003 between
the Registrant and William Ritger

10.23 H Registration Rights Agreement dated as of August 1, 2003
between the Registrant and William Ritger

10.24 H Warrant issued by the Registrant to William Ritger dated
August 1, 2003

10.25 H General Release dated as of March 27, 2003 between the
Registrant and Delanet, Inc.

10.26 H Stock Purchase Agreement dated As of September 16, 2003
between the Registrant And Platinum Partners Value
Arbitrage Fund, LP

10.27 H Registration Rights Agreement dated as of September 16,
2003 between the Registrant and Platinum Partners Value
Arbitrage Fund, LP

10.28 H Warrant agreement dated as of September 16, 2003 between
the Registrant to Platinum Partners Value Arbitrage Fund,
LP.

10.29 H Subscription Agreement dated as of June 2, 2002 between the
Registrant and James Nicholson

10.30 H Warrant agreement dated as of June 2, 2002 between the
Registrant and James Nicholson

10.31 H Subscription Agreement dated as of November 24, 2003
between the Registrant and Scarborough, Ltd.

10.32 H Warrant Agreement dated as of November 24, 2003 between the
Registrant and Scarborough, Ltd.

10.33 H Warrant Agreement dated as of November 24, 2003 between the
Registrant and Scarborough, Ltd.

10.34 A Subscription Agreement dated January 27, 2004 between the
Registrant and Alpha Capital Aktiengesellschaft,
Stonestreet Limited Partnership, Congregation Mishkan
Sholom and Lucrative Investments

10.35 A Convertible Note dated January 27, 2004 issued to Alpha
Capital Aktiengesellschaft

10.36 A Warrant agreement dated January 27,2004 issued to Alpha
Capital Aktiengesellschaft

10.37 A Convertible Note dated January 27, 2004 issued to
Stonestreet Limited Partnership

10.38 A Warrant agreement dated January 27,2004 issued to
Stonestreet Limited Partnership

10.39 A Convertible Note dated January 27, 2004 issued to
Congregation Mishkan Sholom

10.40 A Warrant agreement dated January 27, 2004 issued to
Congregation Mishkan Sholom

10.41 A Convertible Note dated January 27, 2004 issued to Lucrative
Investments

10.42 A Warrant Agreement dated January 27, 2004 issued to
Lucrative Investments

10.43 A Warrant Agreement dated January 27, 2004 issued to
Berry-Shino Securities, Inc.

10.44 A Collateral Agreement dated January 27, 2004 between Provo
International Inc., Alpha Capital Aktiengesellschaft,
Stonestreet Limited Partnership,
Congregation Mishkan Sholom and Lucrative Investments

10.45 A Security Agreement dated January 27, 2004 between Provo
International Inc., Alpha Capital Aktiengesellschaft,
Stonestreet Limited Partnership, Congregation Mishkan
Sholom and Lucrative Investments

10.46 A Side Letter dated January 27, 2004 between the Registrant
and Scarborough Ltd.

10.47 A Amended B2-1 Warrant issued to Scarborough Ltd.

10.48 A Amended Common Stock Purchase Warrant issued to Scarborough
Ltd.

10.49 A Amended A-1 Warrant issued to Scarborough Ltd.

10.50 A Registration Rights Agreement between the Registrant and
IIG Equity Opportunities Fund, Ltd.

21.1 A Subsidiaries of the Registrant

23.1 A Consent of Goldstein Golub Kessler LLP

23.2 A Consent of BDO Hernandex and Marron, y Cia.

23.3 A Consent of Amy Wagner-Mele (included in Exhibit 5.1)

24.1 A Power of Attorney (included on the Signature page)

- --------------------------------________________________________

A Filed herewith.

B Incorporated by reference to the applicable exhibit contained in the
Company's Registration Statement on Form SB-2 (file no. 333-34115).

C Incorporated by reference to the applicable exhibit contained in the
Company's Registration Statement on Form SB-2 (file no. 333-92969).

D Incorporated by reference to Appendix B to the Registrant's definitive
proxy statement on Schedule 14A with the SEC on July 3, 2001.

E Incorporated by reference to the applicable exhibit contained in the
Company's Current Report on Form 8-K dated June 20, 2002.

F Incorporated by reference to the applicable exhibit contained in the
Company's Annual Report on Form 10-KSB for the year ended December 31,
2002.

G Incorporated by reference to the applicable exhibit contained in the
Company's definitive proxy statement on Schedule 14A filed with the SEC on
November 13, 2003

ItemH Incorporated by reference to the applicable exhibit contained in the
Company's Registration Statement on Form S-3 declared effective on December
17, 2003.

ITEM 17. Undertakings.UNDERTAKINGS.

The undersigned registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this registration statement:

(i) To include any prospectus required by Section 10(a)(3) of the
Securities Act; and

(ii) To reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the
registration statement. Notwithstanding the foregoing, any increase or
decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any
deviation from the low or high and of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
price represent no more than 20 percent change in the maximum aggregate
offering price set forth in the "Calculation of Registration Fee" table in
the effective registration statement; and

(iii) To include any material information with respect to
the plan of distribution not previously disclosed in the
registration statement or any material change to such information
in the registration statement;

provided, however, that paragraphs (i) and (ii) above do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the Registrant pursuant to

Section 13 and Section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.

(2) That, for purposes of determining any liability under the Securities
Act, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.

(3) To remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the termination of the
offering.

(4) That, for purposes of determining any liability under the Securities
Act, each filing of the registrant's annual report pursuant to Section 13(a) or
Section 15(d) of the Exchange Act (and, where applicable, each filing of an
employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act) that is incorporated by reference in the registration statement shall be
deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

(5) That, insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the
Registrant has been advised that in the opinion of the commission such
indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Securities Act and will be governed by the final
adjudication of such issue.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-3 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized in the City of Pearl;Pearl River, State of New York, on November 24, 2003.

FRONTLINE COMMUNICATIONS CORPORATIONFebruary 17, 2004.

PROVO INTERNATIONAL, INC.

By: /s//s/ Stephen J. Cole-Hatchard
----------------------------------------------------------------------
Stephen J. Cole-Hatchard
President and
Chief Executive Officer
(Principal Executive Officer)

POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears
below hereby constitutes and appoints Stephen J. Cole-Hatchard as his or her
attorney-in-fact, with full power of substitution for him in any and all
capacities, to sign any and all amendments to this registration statement,
including, but not limited to, post-effective amendments and any and all new
registration statements filed pursuant to Rule 462 under the Securities Act of
1933 in connection with or related to the offer contemplated by this
registration statement, as amended, and to file the same, with exhibits thereto
and other documents in connection therewith, with the Securities and Exchange
Commission, hereby ratifying and confirming our signatures as they may be signed
by our said attorney to said registration statement and any and all amendment
thereto.

Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below by the following persons in the
capacities and on the dates indicated.

Signature Title Date

/s/ VENTURA MARTINEZ DEL RIO, SR. Chairman of the Board February
- --------- ----- ----

/s/ VENTURA MARTINEZ DEL RIO, SR. Chairman of the Board November 25, 2003
---------------------------------
Ventura Martinez Del Rio, Sr.

/s/ STEPHEN J. COLE-HATCHARD Chief Executive Officer and Director November 25, 2003
--------------------------------- (Principal Executive Officer)
Stephen J. Cole-Hatchard

/s/ NICKO FEINBERG President-U.S. Operations and Director November 25, 2003
---------------------------------
Nicko Feinberg

/s/ VASAN THATHAM Chief Financial Officer and Vice President November 25, 2003
--------------------------------- (Principal Financial and Accounting Officer)
Vasan Thatham

/s/ VENTURA MARTINEZ DEL RIO, JR. President-Mexico Operations and Director November 25, 2003
---------------------------------
Ventura Martinez Del Rio, Jr.

/s/ RONALD C. SIGNORE Director November 25, 2003
---------------------------------
Ronald C. Signore

/s/ WILLIAM A. BARRON Director November 25, 2003
---------------------------------
William A. Barron
November 25, 2003
/s/ MIGUEL MADERO Director --------------------------------- 17, 2004
Ventura Martinez Del Rio, Sr.

/s/ STEPHEN J. COLE-HATCHARD Chief Executive Officer February
- ---------------------------- and Director 17, 2004
Stephen J. Cole-Hatchard (Principal Executive Officer)

/s/ NICKO FEINBERG President-U.S. Operations February
- ------------------ and Director 17, 2004
Nicko Feinberg

/s/ VASAN THATHAM Chief Financial Officer February
- ----------------- and Vice President 17, 2004
Vasan Thatham (Principal Financial and
Accounting Officer)

/s/ VENTURA MARTINEZ DEL RIO, JR. President-Mexico February
- --------------------------------- Operations and Director 17, 2004
Ventura Martinez Del Rio, Sr.

/s/ RONALD C. SIGNORE Director February
- --------------------- 17, 2004
Ronald C. Signore

/s/ JESUS RODRIGUEZ Director February
- ------------------- 17, 2004
Jesus Rodriguez

/s/ MIGUEL MADERO Director February
- ----------------- 17, 2004
Miguel Madero

INDEX TO EXHIBITS

EXHIBIT NUMBER NOTES DESCRIPTION OF DOCUMENT
- -------------- ----- -----------------------

5.1 A Opinion of Amy Wagner-Mele
Employment Agreements with Messrs. Stephen Cole-Hatchard and Nicko

10.1 B Feinberg

10.2 C Employment Agreement with Vasan Thatham

10.3 D 2001 Stock Incentive Plan

10.4 B 1997 Stock Option Plan of the Company

10.5 B Office Lease between Registrant and Glorious Sun Robert Martin LLC

10.6 C Amendment No. 1 to Office Lease

10.7 C Amendment No. 2 to office Lease

10.8 E Asset Purchase Agreement dated June 20, 2000 among Frontline
Communications Corp., Delanet, Inc., Michael Brown and Donald McIntire

10.9 E Asset Purchase Agreement dated June 20, 2002 among Frontline
Communications Corp., Delanet, Inc., Michael Brown and Donald McIntire
Addendum to Amended and Restated Stock Purchase Agreement between

10.10 F Frontline Communications Corporation, Proyecciones y Ventas Organizadas,
S.A., Ventura Martinez Del Rio, Sr. and Ventura Martinez Del Rio, Jr.,
dated April 3, 2003
Registration Rights Agreement dated April 3, 2003 between Frontline

10.11 F Communications, Ventura Martinez Del Rio, Sr., and Ventura Martinez Del
Rio, Jr.

10.13 F Communications, Ventura Martinez Del Rio, Sr. and Ventura Martinez Del
Rio, Jr.
Term Loan and Security Agreement among Frontline Communications,

10.14 F Proyecciones y Ventas Organizadas, S.A., and IIG Equity Opportunities
Fund Ltd.
Pledge Agreement between Stephen J. Cole-Hatchard, Nicko Feinberg,

10.15 F Elizabeth Feinberg and IIG Equity Opportunities Fund Ltd. Dated April 3,
2003
Registration Rights Agreement between Frontline Communications

10.16 F Corporation and IIG Equity Opportunities Fund Ltd dated April 3, 2003
Limited guarantee agreement dated April 3, 2003 between Stephen J.

10.17 F Cole-Hatchard and IIG Equity Opportunities Fund Ltd dated April 3, 2002
Mortgage by Stephen J. Cole-Hatchard in favor of IIG Equity

10.18 F Opportunities Fund Ltd dated April 3, 2003

10.19 F Mortgage and Security Agreement by Stephen J. Cole-Hatchard in favor of IIG
Equity Opportunities Fund Ltd. dated April 3, 2003

10.20 F Subordination Agreement between 8% Promissory Note Holders and IIG Equity
Opportunities Fund Ltd. dated April 3, 2003

10.21 A Convertible Note dated as of July 1, 2003 between the Registrant
and Fusion Capital, LLC