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

March 19, 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 March 12, 2010 and have addressed each
comment below.

Comment 1:
In  your  next  amendment,  please  ensure  you  file a Form 8-K/A, instead of a
regular Form 8-K, as was the case with this filing on March 10, 2010.

Our  future  filings will include the /A designation, according to the amendment
number as prescribed. The current filing is designated as 8-K/A2

Comment 2:
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) of Regulation S-K". As previously requested, please amend your
filing  to  disclose,  if true, that during you 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)(1)(v) 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)(v) of Regulation S-K.

Comment 3:
We  note  there  is  extraneous  information  near  the  bottom  of this filing,
indicating  that,  amoung  other things, your fiscal year ends February 28, your
former  accountants  are  PNC andy you engaaged your successor auditor in a date
other than as previously disclosed. Please advise or remove this section in your
amended filing

This  information was inadvertantly included in the filing. We have removed this
extraneous information.

Comment 4:
Please  file the Exhibit 16 letter as a separate exhibit to the Form 8-K. 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
wether the accountant agrees with the statemetns made in your reviesed Form 8-K.
Please  ensure  the date of this letter is reasonable close to the date on which
the  revised  Form  8-K  is filed. We note this is not the case with the current
Exhibit  16  letter, which is dated February 22, 2010, but the reveised Form 8-K
was filed March 10, 2010.

We  have  attached  an  updated letter from the former accountant to the amended
filing.

Sincerely,

Daniel L Hefner
Chief Executive Officer