AMERICAN FIBER GREEN PRODUCTS, INC.
                              4209 RALEIGH STREET
                              TAMPA, FLORIDA 33619


Ms. Jenn Do
Division of Corporation Finance
United States Securities and Exchange Commission
Washington DC  20549

February 22, 2010

RE:      American Fiber Green Products, Inc.
         Form 8-K Item 4.01
         Filed February 11, 2010
         File No. 0-28978

We  have  received your comments dated February 17, 2010 and have addressed each
comment below.

Comment 1:
You  disclose  in  1b  that "Taylor's report on the financial statements for the
year  ended  December  31,  2008  contained  no adverse opinion or disclaimer of
opinion  and  was not qualified or modified as to audit scope or accounting." We
note  that  Taylor's  report also included the financial statements for the year
ended  December  31,  2007,  and  contained  a going concern opinion. Therefore,
please  amend  your  filing to disclose that i) Taylor's report on the financial
statements  were  for  both years ended December 31, 2008 and 2007, and ii) such
report  included a going concern paragraph. Item 304(a)(1)(ii) of Regulation S-K
requires a statement whether the accountant's report on the financial statements
for either of the past two years contained an adverse opinion or a disclaimer of
opinion  or  was  qualified  or  modified  as  to  uncertainty,  audit  scope or
accounting  principles;  and  a  description  of the nature of each such adverse
opinion,  disclaimer  of  opinion,  modification  or  qualification.  This would
include  disclosure  of uncertainty regarding the ability to continue as a going
concern in the accountant's report.

Our  filings have been amended to include reference to both years and additional
reference  to  the  modification of the going concern paragraph included in such
auditor's reports for those years.

Comment 2:
You disclose in 1c that "through the period of registration, the financial audit
for  the  years  ended  December  31, 2008 and including its review of financial
statements  of  the quarterly periods through September 30, 2009 there have been
no  disagreements  with  Taylor  on  any  matter  of  accounting  principles  or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements,  if  not resolved to the satisfaction of Taylor would have caused
them  to  make  reference therto in their report on financial statements' Please
amend  your filing to disclose, if true, that during your two most recent fiscal
years  and any subsequent interim period through February 8, 2010, there were no
disagreements  with the former accountant on any matter of accounting principles
or  practices,  financial  statement disclosure, or auditing scope or procedure,
which  disagreements,  if  not resolved to the satisfaction of Taylor would have
caused them to make reference therto in their report. Refer to Item 304(a)(1)(i)
of Regulation S-K.

We  have  amended our filings to include the subsequent period, through the date
of termination, and made reference to Item 304(a)(1)(i) of Regulation S-K.

Comment 3:
You  disclose  in  1d that "During the most recent review periods, subsequent to
September 30, 2009, there have been no reportable events with us as set forth in
Item  304(a)(i)(v)".  Please amend your filing to disclose, if true, that during
your  two  most  recent  fiscal  years and any subsequent interim period through
February  8,  2010,  there  have  been  no  reportable  events.  Refer  to  Item
304(a)(i)(v) of Regulation S-K.

We  have  refered  to  the  subsequent  interim  period,  through  the  date  of
termination.

Comment 4:
To the extent that you make changes to the Form 8-K to comply with our comments,
please  obtain and file an updated Exhibit 16 letter from the former accountants
stating  whether  the accountants agree with the statements made in your revised
Form 8-K

We will file an updated letter from the former accountant to the amended filing
when we receive it.

The Company acknowledges that:
     o   The Company is responsible for the adequacy and accuracy of the
         disclosure in the filing;
     o   Staff comments or changes to disclosure in response to staff comments
         in the filing reviewed by the staff do not foreclose the Commission
         from taking any action with respect to the filing; and
     o   The Company may not assert staff comments as a defense in any
         proceeding initiated by the Commission or any person under the federal
         securites laws of the United States.

Sincerely,

Daniel L Hefner
Chief Executive Officer
813-244-9843