-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M2zi5eJvZqSkdzLpbAs4+jeECr3cbsuPOoOYj7SkUsuoXP7gAQ3wn4exUqV5Ipeq CxtpZVqB5GzqOqhIApOhQw== 0001181431-08-026670.txt : 20080612 0001181431-08-026670.hdr.sgml : 20080612 20080425155315 ACCESSION NUMBER: 0001181431-08-026670 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN MOLD GUARD INC CENTRAL INDEX KEY: 0001344708 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-TO DWELLINGS & OTHER BUILDINGS [7340] IRS NUMBER: 743077656 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9272 JERONIMO ROAD STREET 2: SUITE 122 CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: 9494586653 MAIL ADDRESS: STREET 1: 9272 JERONIMO ROAD STREET 2: SUITE 122 CITY: IRVINE STATE: CA ZIP: 92618 CORRESP 1 filename1.htm DC4171.pdf -- Converted by SEC Publisher 4.2, created by BCL Technologies Inc., for SEC Filing

AMERICAN MOLD GUARD, INC

     30200 Rancho Viejo Road, Suite E San Juan Capistrano, California 92675

April 25, 2008

Mr. William H. Demarest IV Staff Accountant

United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 Washington, D.C. 20549

  Re: American Mold Guard, Inc.
Item 4.01 Form 8-K
Filed April 15, 2008
File No. 1-32862

Dear Mr. Demarest:

     This letter responds to your comments set forth in a letter dated April 16, 2008 regarding the above-referenced filing (the “Form 8-K”) filed by American Mold Guard, Inc. (the “Company”). For ease of reference, your comments have been incorporated in this letter in bold type and precede our responses. If you have any questions regarding the responses to your comments, please feel free to contact me at (310) 342-6800.

Exhibit 16

1. Please file an amendment to your Form 8-K that includes a letter from your former accountant indicating whether or not they agree with your disclosures in the Form 8-K.

     A letter from the Company’s former accountants indicating whether or not they agree with the Company’s disclosures made in Item 4.01 of the Form 8-K has been attached as Exhibit 16.1 to an amendment to the Form 8-K.

     In connection with the Company’s response to your letter dated April 16, 2008, the Company acknowledges that:

·     The Company is responsible for the adequacy and accuracy of the disclosure in 
    the Form 8-K and all amendments thereto; 
 
·     Staff comments or changes to disclose in response to staff comments do not 
    foreclose the Commission from taking any action with respect to the filing; and 

Mr. William H. Demarest IV, Staff Accountant United States Securities and Exchange Commission April 25, 2008 Page 2

·     The Company may not assert staff comments as a defense in any proceeding 
    initiated by the Commission or any person under the Federal Securities laws of 
    the United States. 
 
 
                                                                                                                             Very truly yours, 

/s/ John W. Martin,
Corporate Secretary of
American Mold Guard, Inc.

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