ForeverGreen [logo] 972 North 1430 West T. 801-655-5500 Orem, Utah 84057 F. 801-655-5505 www.forevergreen.org |
May 17, 2011
Mark C. Shannon, Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE:
ForeverGreen Worldwide Corporation
Form 10-K for the Fiscal Year Ended December 31, 2009
Filed April 15, 2010
File No. 0-26973
Dear Mr. Shannon,
This letter is in response to your comment letter dated May 6, 2011 regarding the above identified Form 10-K of ForeverGreen Worldwide Corporation (the “Company”). The Company has consulted with its independent registered public accounting firm regarding the time needed to complete the audit for all periods required for the amended Form 10-K. Based upon the accounting firm’s work load, the Company will be unable to provide a response to your comment letter by May 20, 2011. Accordingly, the Company respectfully requests the due date for its response and amended Form 10-K be extended until June 6, 2011.
Please contact our counsel, Cindy Shy, at 435-674-1282, should you have any questions or concerns regarding this request for an extension of time to provide our response.
Sincerely,
/s/ Paul Frampton
Paul Frampton
Chief Financial Officer
