CARBON GREEN, INC.
Trnavska Cesta 50, 7thFloor
Bratislava 82102
Slovak Republic
Tel: 421 903 556 778
June 1, 2010
VIA EDGAR
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, D.C.
U.S.A., 20549
Mail Stop 3561
Attention: Mr.David Walz, Staff Accountant, Division of Corporation Finance
Dear Mr. Walz:
| Re: | Carbon Green, Inc. (the "Company") |
| Company Acknowledgements |
In connection with responding to the comments of the reviewing staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”), as set forth in the SEC’s comment letter, dated May 27, 2010 (the “SEC Letter”), we acknowledge that:
| (i) | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; | |
| (ii) | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and | |
| (iii) | 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. |
| Yours very truly, | ||
| CARBON GREEN, INC. | ||
| Per: | /s/ Kenneth Lee | |
| Kenneth Lee | ||
| VP Finance and Director | ||
