June 15,
2009
Tracey
McKoy
Division
of Corporation Finance
United
States Securities & Exchange Commission
100 F.
Street NE
Washington,
D.C. 20549-4631
Re: Your
file No. 16401; Our file No. 2446-B-7.2
Dear Mr.
McKoy:
We are in
receipt of your letter dated June 10, 2009 addressed to Timothy Busch, Chairman
of the Board of Advanced Materials Group (“Company”).
We are
unable to comply with your various requests to file the restated Forms 10-KSB,
Forms,10-QSB, and Form 10Q within the five-day notice requirement due to
continued ongoing internal investigations and accounting of the company’s
financial records. Additionally, the Company has limited resources
and there exist concerns of its viability.
We are
cooperating with the local SEC investigators in the enforcement division in Fort
Worth, Doug Gordimer has been assigned to our case.
We are
happy to discuss these matters with you. Please contact me at your
convenience.
Advanced
Materials, INC.
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Marty
Lehman
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Interim
President
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