Advanced Technologies Group, Ltd.
                    331 Newman Springs Rd, Bld. 1, 4Th. Floor
                              Red Bank, N.J. 07701
                       Ph.: 732.784.2801 Fax: 732.784.2850

September 30, 2008

James Peklenk
Staff Accountant
United States Securities and Exchange Commission
Washington, D.C. 20549

Re: Advanced Technologies Group, Ltd.
    Form 10-KSB for the Year Ended January 31, 2008
    File No. 000-30987

Dear Mr. Peklenk:

We have  reviewed  your  comments  expressed  in a letter  from you to  Advanced
Technologies Group, Ltd., dated September 16, 2008.

Please be advised that we wish to comply fully with your comments:

1.   We will expand our  disclosure in  Managements  Report On Internal  Control
     Over Financial  Reporting to include our evaluation of disclosure  controls
     and procedures as required by Item 307 of Regulation  S-B. We have reviewed
     our valuation and wish to state that the managements failure to provide the
     disclosure required by Item 308T(a)(3) of Regulation S-B did not affect the
     effectiveness of managements  disclosure  controls and procedures as of the
     end of the Fiscal Year.

2.   We will revise Principal  Executive Officer and Principal Financial Officer
     certifications  under Item 601  (b)(31) of  Regulation  SB, to include  the
     introductory  language of paragraph 4 and the language of paragraph 4(b) of
     Item 601 (b)(31) of Regulation SB.

As per your instructions, we will be filing our amended 10-KSB separately from
this letter within the next 10 business days.

Sincerely,


/s/ Alex Stelmak
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Alex Stelmak
CEO