New Fiber Cloth Technology, Inc.
PO Box 461029
Glendale, CO 80246
April 25, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: New Fiber Cloth Technology, Inc. (formerly: Park Hill Capital III Corp.)
Ladies and Gentleman,
New Fiber Cloth Technology, Inc. (the"Company") acknowledges that the Company is responsible for the adequacy and accuracy of the disclosure in the filing of its Form 8-K/A dated April 25, 2007. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. 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.
Sincerely,
NEW FIBER CLOTH TECHNOLOGY, INC.
![[letterofacknowledgementto001.jpg]](https://capedge.com/proxy/8-KA/0001010412-07-000081/letterofacknowledgementto001.jpg)
____________________________________
Parker Seto, Chief Financial Officer
807690.1