Fresh Harvest Products, Inc.
280 Madison Ave Suite 1005
New York, NY 10016
T – 917.652.8030 ♦ F- 917.591.1971
www.FreshHarvestProducts.com
April 26, 2010
United States Securities and Exchange Commission
Washington, D.C.
Attn: Ms. Tanisha Meadows
Re:
Fresh Harvest Products, Inc.
Item 4.01 Form 8-K/A Filed April 19, 2010
Item 4.01 Form 8-K/A Filed September 14, 2009
Item 4.01 Form 8-K Filed October 8, 2009
File No. 000-51390
Dear Ms. Meadows:
We are writing in response to your letter dated April 5, 2010 and on the above captioned filings on April 19, 2010, September 17, 2009 and October 13, 2009. The Company acknowledges the following:
•the company is responsible for the adequacy and accuracy of the disclosures in the filing;
• 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; and,
• the company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We have addressed your comments above and we believe that this is responsive to your letter dated April 5, 2010.
If you have any further questions please contact me at 917.652.8030.
Regards,
/s/ Michael Friedman
Michael Friedman
CEO
Fresh Harvest Products, Inc.
