Amerityre Corporation
1501 Industrial Road
Boulder City, NV 89005
Phone: 800-808-1268
Fax: 702-294-3873
www.amerityre.com
December 11, 2020
VIA EDGAR
Ms. Andi Carpenter
Mr. John Cash
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street N.E.
Washington, D.C. 20549
RE: Amerityre Corporation
Form 10-K for the Fiscal Year Ended June 30, 2020
Filed September 11, 2020
File No. 000-50053
Dear Ms. Carpenter and Mr. Cash,
Pursuant to the Commissions request, Amerityre Corporation has filed an amended Form 10-K, updating our Item 9A. Controls and Procedures, to make clear the conclusions of our principal executive and principal financial officers regarding the effectiveness of our disclosure controls and procedures.
Thank you for your attention to this matter.
Sincerely,
/s/ Lynda R. Keeton-Cardno, CPA, CFO
Lynda R. Keeton-Cardno, CPA
Chief and Principal Financial Officer
Amerityre Corporation
1501 Industrial Road
Boulder City, NV 89005
Phone: 800-808-1268
Fax: 702-294-3873
www.amerityre.com