correspondence.htm
VIA FACSIMILE (469)
246-4111
Tracey
McKoy
Division
of Corporation Finance
United
States Securites & Exchange Commission
100 F.
Street NE
Washington,
D.C. 20549-4631
Re: Your
File No. 0-16401; Our File No. 2446-B-7.2
Dear
Ms. McKoy:
This
letter follows a telephone conversation with you in response to our letter we
sent you dated June 13, 2009 which, in turn, was
a response
to your
letter dated June 10, 2009 addressed to Timothy Busch,
Chairman of the Board of Advanced Materials Group, Inc.
(“Company”).
On
July 2, 2009, the Company and its wholly-owned subsidiary Advanced Materials,
Inc. ("AMI," and collectively with the Company, the "Debtors")
filed
voluntary petitions for relief under Chapter 11 of
the United States Bankruptcy Code (the "Bankruptcy Code"), in the United States
Bankruptcy
Court for
the Central District of California (the
"Bankruptcy Court") (Case Nos. 8:09-16529 TA and 8:09-16548 TA, respectively).
The Debtors will
continue to
operate their
business as "debtors-in-possession" under the
jurisdiction of the Bankruptcy Court and in accordance with the applicable
provisions of
the Bankruptcy Code.
As soon as the
Debtors have satisfactorily completed all internal investigations and all
financial records are thoroughly scrutinized and found to be accurate,
the Company
will file the necessary amendments with the SEC. Following such
filings, the Company will address the comments in your initial letter
dated
June 10,
2009 and
verify the accuracy of all such amended filings and communications with the
SEC.
We continue
to fully cooperate with all SEC representatives involved in this
matter.
Very truly
yours,
ADVANCED
MATERIALS, INC.
/s/ Marty Lehman
MARTY LEHMAN
Interim
President