Answer
GFI FaxMaker supports only up to 32 COM ports. It is not possible to increase the number of COM ports. The COM port window can be shifted upwards from COM 1 - COM 32 to COM 5 - COM 36 by setting up the registry key.
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Open Registry Editor (Start > Run > type regedit.exe and press Enter)
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Locate the following key in the registry: HKEY_LOCAL_MACHINE\SOFTWARE\GFI FAX & VOICE\FAXmaker\Config
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Create a new DWORD value called Modem_BaseComport, if this value already exists go to the next step
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Change the value of Modem_BaseComport to the base COM port number, in this case 5
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Re-start the GFI FaxMaker Fax Server service if it is already started
