ALBRIGHT & BLUM, P. C.
                                ATTORNEYS AT LAW

                       17337 Ventura Boulevard, Suite 208
                            Encino, California 91316
                     Ph. (818) 789-0779 o Fax (818) 235-0134
                              www.albrightblum.com

                                February 19, 2008

SECURITIES & EXCHANGE COMMISSION
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Michael Fay, Branch Chief

Re:      Progressive Training, Inc. (the "Company")
         Form 10-12G/A ("Fourth Amendment")
         Date of Original Filing, June 13, 2007: Date of Filing of First
         Amendment, October 9, 2007; Date of Filing of Second Amendment,
         December 10, 2007; Date of Filing of Third Amendment, January 8, 2008
         SEC File No.: 000-52684

Dear Mr. Fay:

We are in receipt  of the  Commission's  verbal  comments  requested  the Fourth
Amendment,  with the only change being  updated  financial  information.  Please
consider this letter to be the  Company's  formal  response to the  Commission's
verbal comment. As required, we are enclosing three (3) clean hard copies of the
Fourth Amendment,  with exhibits and three (3) complete redlined copies of same,
without  exhibits.  The  redlined  copies are marked to show the  changes in the
format provided by Microsoft Word. However,  please note that the only change is
the replacement of the financial statements.

Finally,  there have not been any material  developments since the filing of the
Third Amendment to Form 10-SB and therefore no "Recent  Development" section has
been inserted in this Fourth Amendment to Form 10 Registration Statement.

                                        Sincerely,

                                        /s/ L. Stephen Albright
                                        -----------------------
                                        L. STEPHEN ALBRIGHT
enclosures

c:  Buddy Young, w/encls