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<SEC-DOCUMENT>0001140377-07-000242.txt : 20080321
<SEC-HEADER>0001140377-07-000242.hdr.sgml : 20080321
<ACCEPTANCE-DATETIME>20071221155719
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140377-07-000242
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERIRESOURCE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000876490
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				841084784
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3440 E. RUSSELL ROAD
		STREET 2:		SUITE 217
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89120
		BUSINESS PHONE:		702-214-4245

	MAIL ADDRESS:	
		STREET 1:		3440 E. RUSSELL ROAD
		STREET 2:		SUITE 217
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89120

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KLH ENGINEERING GROUP INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>

  <head>
    <title>ameri_corr.htm</title>
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  <body bgcolor="#ffffff"><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">December
      20, 2007</font></div>
    <div><br></div>
    <div><br></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Mr.
      Daniel L. Gordon</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Accounting
      Branch Chief</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">United
      States Securities and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">450
      Fifth
      Street, N.W.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Washington,
      D.C. 20549-0405</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Re:&#160;&#160;AmeriResource
      &#8220;Technologies, Inc.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Form
      10-KSB for the year ended December
      31, 2004</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Form
      10-KSB for the year ended December
      31, 2005</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>Form
      10-QSB for the quarter ended June
      30, 2006</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>File
      No. 0-20033</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Dear
      Mr.
      Gordon:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">We
      have
      received your letter dated September 10, 2007, containing additional comments
      regarding the above documents.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">We
      acknowledge that the adequacy and accuracy of the disclosure in the filing
      is
      our responsibility.&#160;&#160;We acknowledge that the staff comments or changes
      to disclosure do not foreclose the Commission from taking any action with
      respect to the filing.&#160;&#160;We acknowledge that the company may not assert
      staff comments as a defense in any proceedings initiated by the Commission
      or
      any person under the federal securities laws of the United States.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      following are our answers to your comments, numbered to correspond to your
      comments.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">&#160;&#160;General.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="2">1.&#160;
We
      await the filing of your amended
      documents upon the conclusion of these comments including all agreed upon
      changes thus far.</font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:&#160;&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Per
      previous discussions with your office, we will re-file amended K&#8217;s and Q&#8217;s at
      the conclusion of the comments.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Form
      10-KSB for the year ended December 31, 2004</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong>Nature
      of Business and Business Combinations, page F-8.</strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">2.&#160;&#160;&#160;We
      note your response to comment 3 however, we still do not understand how you
      have
      concluded that you did not have the ability to exercise significant influence
      over the operating and financial policies of RoboServer based on your voting
      interests.&#160;&#160;You state that third parties controlled the day-to-day
      operations and direction of the company.&#160;&#160;Please tell us the nature of
      the company&#8217;s relationship with these third parties.&#160;&#160;Specifically
      tell us the termination provisions of the contracts with these third
      parties.&#160;&#160;If these contracts were cancellable (as it appears that they
      were since you state in your fourth response that you took over the day-to-day
      operations of RoboServer.&#160;&#160;Please note that contracting out the
      day-to-day operations to third parties does not necessarily affect your ABILITY
      to exercise significant influence.&#160;&#160;Please revise your filing to
      account for this investment using the equity method of accounting in
      2004.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman;">1</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>RoboServer
      was organized by a software
      engineer (with the assistance of outside third parties) who had experience
      with
      and proprietary developmental software developed.&#160;&#160;&#160;The engineer
      was in charge of product development and marketing, and the company (AMRE)
      was
      assisting in raising funds to bring the end product to market.&#160;&#160;AMRE
      intended to assist in raising funds, and then divest itself of the investment
      to
      fund other projects.&#160;&#160;There was no written contracts with any
      cancelation provisions, other than the normal consulting agreement to set his
      compensation.&#160;&#160;AMRE had the ability, and intention to divest itself of
      a portion of the investment (compliant with 144 rules), and had no management
      responsibilities, and accordingly recorded that portion as Marketable
      securities.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="2">3.&#160;
We
      note your response to comment 4; however,
      you did not provide us with an analysis of RoboServer based on EITF
      96-16.&#160;&#160;Furthermore, you have not explained how you took over control
      of RoboServer.&#160;&#160;Simply running the day-to-day operations and serving
      as the manager of the company does not allow you to consolidate the
      company.&#160;&#160;Based on the voting rights of the majority owner of
      RoboServer&#8217;s common stock and your president&#8217;s voting rights through his
      ownership of the Super Voting Preferred Stock of RoboServer, your company does
      not control RoboServer.&#160;&#160;If a non-cancellable management agreement was
      entered into with RoboServer giving your company control of the operations
      of
      RoboServer, please provide us with an analysis of RoboServer under FIN
      46(R).&#160;&#160;Otherwise, please revise your filings to account for this
      investment using the equity method of accounting.</font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">According
      to EITF 96-16, determining minority shareholder rights, and thereby
      determining&#160;how the investment in an entity should be accounted for, is a
      matter of judgment that depends on facts and circumstances.&#160;&#160;EITF
      96-16 states in part:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      Task
      Force agreed that the assessment of whether the rights of a minority shareholder
      should overcome the presumption of consolidation by the investor with a majority
      voting interest in its investee is a matter of judgment that depends on facts
      and circumstances. [Note: See STATUS section.] The Task Force further agreed
      that the framework in which such facts and circumstances are judged should
      be
      based on whether the minority rights, individually or in the aggregate, provide
      for the minority shareholder to effectively participate in significant decisions
      that would be expected to be made in the "ordinary course of business."
      Effective participation means the ability to block significant decisions
      proposed by the investor who has a majority voting interest. That is, control
      does not rest with the majority owner because the investor with the majority
      voting interest cannot cause the investee to take an action that is significant
      in the ordinary course of business if it has been vetoed by the minority
      shareholder. [Note: See STATUS section.] This assessment of minority rights
      should be made at the time a majority voting interest is obtained and should
      be
      reassessed if there is a significant change to the terms or in the
      exercisability of the rights of the minority shareholder.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman;">2</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">During
      2004, the software engineer had control over the proprietary software, his
      knowledge of its development and application, and therefore had veto power
      over
      the direction of the company.&#160;&#160;He was allowed to control the
      operations, and make all decisions regarding financial decisions.&#160;&#160;In
      2005, it was determined that the software could be enhanced and developed
      further with the assistance of outside parties, his veto power was
      gone.&#160;&#160;Therefore the status of RoboServer changed in
      2005.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Accordingly,
      the provisions of Regulation S-X &#8211; Reg 210.1-02, SFAS 141, and more
      particularly&#160;&#160;FIN 46 (R) applied in years after 2004.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="2">1.&#160;
<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Regulation
      S-X &#8211; Reg 210.1-02 (g) Control.&#160;&#160;The term &#8220;control&#8221; (including the
      terms &#8220;controlling,&#8221; &#8220;controlled by&#8221; and &#8220;under common control with&#8221;)
      means&#160;&#160;the possession, direct or indirect, of the power to direct or
      cause the direction of the management and policies of a person, whether through
      the ownership of voting shares, by contract, or otherwise.</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="2"><br>2.&#160;
SFAS
      141 - Footnotes</font></div>
    <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">FAS
      141,
      Footnote 5 &#8211; Control is generally indicated by &#8220;ownership by one company,
      directly or indirectly, of over fifty percent of the outstanding voting shares
      of another company&#8221; (ARB No. 51, Consolidated Financial Statements, paragraph 2,
      as amended by FASB Statement No. 94, Consolidation of all Majority-owned
      Subsidiaries), although control may exist in other circumstances.</font></div>
    <div><br></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>FIN
      46(R) describes a variable interest entity (VIE) as an entity for which a
      controlling interest arises via ownership of interests other than voting
      stock.&#160;&#160;Companies with a controlling financial interest in a VIE
      absorb more than half of its expected losses (RoboServer has not been profitable
      since inception, and has relied on AMRE and other subsidiaries for financial
      support). Both of these conditions exist in this situation.</em></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>Entities
      are deemed VIEs if they meet three requirements:</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><em><font size="2">1.
      The entity is thinly capitalized (i.e., the
      equity is insufficient to fund the entity's operations without additional
      subordinated financial support), or the equity holders as a group have
      insufficient equity investment at risk.</font></em></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman;">3</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><em><font size="2">2.&#160;
The
      entities must have variable interest
      in the VIE (e.g., provide it with financial support).</font></em></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><em><font size="2">3.&#160;
The
      entity must be the VIE's primary
      beneficiary (e.g., one absorbing more than half of expected losses or receiving
      more than half of expected residual returns).</font></em></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>All
      three of these requirements existed during December 31, 2005 to the
      present.</em></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>The
      interpretation of FIN 46(R), by FASB, states on page 11, under Variable Interest
      Entities &#8211;</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>&#8220;5.&#160;&#160;&#160;&#160;An
      entity shall be subject to consolidation according to the provisions of this
      Interpretation if, by design, <font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>5</sup></font> the conditions
      in
      a, b, or c exist:</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><em><font size="2">&#160;a.&#160;&#160;&#160;&#160;&#160;
<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>The
      total equity investment <font style="DISPLAY: inline; FONT-SIZE: 10pt;"><sup>6</sup></font> at risk
      is not
      sufficient to permit the entity to finance its activities without additional
      subordinated financial support provided by any </em></font></font></em></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><em><font size="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
      &#160;parties, including equity
      holders.&#160;&#160;&#8230;&#8221;</em></font></font></em><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>The
      condition in &#8220;a.&#8221; did exist from the beginning, and it was necessary for AMRE
      and its other subsidiaries to provide additional subordinated financial support
      to RoboServer..</em></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><em>For
      the above reasons, we believe AMRE properly included the financial statements
      of
      RoboServer in the AMRE consolidated financial statements for the year ended
      December 31, 2005 and the subsequent financial reporting
      periods.</em></font></div>
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">4.&#160;
<font size="2">We
      note your response to comment 5; however, ownership interests
      held by a parent (your company&#8217;s president) are not relevant to the
      determination of whether an entity should be consolidated.&#160;&#160;Although
      it appears that your company and RoboServer may be under the common control
      of
      your president, this does not cause you to consolidate RoboServer in your
      financial statements.&#160;&#160;In light of this fact, please tell us the
      ownership of your company ONLY of RoboServer as of December 31, 2004 and
      December 31, 2005 based on all of the voting interests outstanding (including
      Super Voting Preferred Stock since these shares appear to represent 10 voting
      interests each).</font><br></div>
    <div>&#160;</div>
    <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">At
      December 31, 2004 the company directly owned 46.9% of the common stock of
      RoboServer (25,000,000 shares).&#160;&#160;At December 31, 2005, the company had
      47.1% of the outstanding common stock.&#160;&#160;While the Super Voting stock
      was transferred to the president as compensation, the company had an agreement
      with its president (Delmar Janovec) that it could vote those shares as long
      as
      he remained president and CEO of AMRE (because he also has a Super Voting
      Preferred in AMRE-so he could directly control AMRE, and AMRE could control
      RoboServer).&#160;&#160;During 2005, including the Super Voting preferred, the
      company directly had 21.18% of the voting control.&#160;&#160;Since it also
      controlled the vote of the Super Voting Preferred, the company had 76.26% of
      the
      voting control.&#160;&#160;In addition, based on the information in 3 above, the
      company should consolidate under FIN 46 during 2005 and beyond.</font></div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman;">4</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
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        </div>
      </div>
    </div>
    <div><br>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>For
      10-KSB for the year ended December 31, 2005</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>Intangible
      Assets</u></strong></font></div>
    <div>&#160;</div>
    <div>
      <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">5.&#160;
        We note your response to comment 8.&#160;&#160;You state that you evaluate the
        capitalized costs quarterly to ensure that the cost of abandoned projects
        are
        expensed.&#160;&#160;Pursuant to paragraph 10 of SFAS 86, at each balance sheet
        date you should also be comparing the unamortized capitalized costs of the
        computer software products to the net realizable value of those products
        and
        recording the amount by which the unamortized capitalized costs exceed the
        net
        realizable value of the assets as an impairment expense.&#160;&#160;Please
        confirm that you are performing this impairment analysis in addition to your
        evaluation of abandoned products and expand your disclosure regarding this
        policy in future filings.</font></div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      company performs an impairment analysis at each filing date to determine that
      the net realizable value of the products exceeds the carrying value of the
      projects.&#160;&#160;The net realizable value in each case was several multiples
      of the carrying value.&#160;&#160;The company will expand its disclosure to
      reflect this policy in future filings.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="2">6.&#160;
<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Furthermore,
      we note your disclosure regarding your intangible assets on page F-9 of your
      10-KSB for the year ended December 31, 2006.&#160;&#160;You disclose that your
      intangible asset balance as of December 31, 2006 consisted of RoboServer
      software costs, an non-compete agreement and goodwill related to Auction Wagon,
      Auction Blvd., and Biz Auctions, and goodwill related to VoIpCOM USA. Since
      Auction Wagon, Auction Blvd, and VoIPCOM USA were all acquired in 2005 also
      included amounts related to these acquisitions; however, in your previous
      response you represented to us that the intangible asset balance as of December
      31, 2005 only included software that was developed by
      RoboServer.&#160;&#160;Please explain the inconsistency in your
      responses.</font></font></div>
    <div><br></div>
    <div>&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      primary intangible asset amount consisted of RoboServer software
      costs.&#160;&#160;However, a portion of the intangible costs did relate to
      non-compete agreements, and goodwill related to Auction Wagon, Auction Blvd,
      and
      Biz Auction, and VoIPCOM USA.&#160;&#160;Each intangible cost was evaluated at
      each reporting date to determine if impairment had occurred, and that the net
      realizable value was in excess of the carrying value.&#160;&#160;Since
      BizAuction and VoIPCOM USA are also &#8220;Pink Sheet&#8221; companies, the goodwill
      associated to them also considers the value of a &#8220;Pink Sheet&#8221; company as well as
      other goodwill elements associated with the entities.</font></div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman;">5</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">7.&#160;
<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Additionally,
      please tell us your basis for recording goodwill related to Auction Blvd and
      VoIPCOM USA.&#160;&#160;Based on your previous responses and your disclosure, it
      does not appear that Auction Blvd and VoIPCOM USA represented businesses at
      the
      time of acquisitions, and thus recording goodwill would not be
      appropriate.&#160;&#160;Please provide us with an analysis of Auction Blvd and
      VoIPCOM USA under EITF 98-3.</font><br></div>
    <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Auction
      Blvd. did represent a business at the time of acquisition.&#160;&#160;It
      possessed the necessary inputs, processes and outputs necessary to maintain
      a
      revenue stream.&#160;&#160;&#160;&#160;The business was not material to the
      company as a whole.&#160;&#160;The goodwill, and non-compete were analyzed to
      determine that the net realizable value was in excess of the carrying
      value.</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">VOIPCOM
      USA is a &#8220;Pink Sheet&#8221; company.&#160;&#160;As such, it has a value that at each
      balance sheet date was in excess of the carrying value.&#160;&#160;In this case,
      the input and processes came from the fact that it was a Pink sheet company
      that
      had a marketable value at each reporting date.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font size="2">8.&#160;
We
      also note on page F-9 of your 10-KSB for
      the year ended December 31, 2006 that you are amortizing the RoboServer
      software-related costs over 15 years.&#160;&#160;Due to the effects of
      obsolescence, it does not appear that this is a reasonable useful
      life.&#160;&#160;Please explain how you determined the useful life of 15
      years.</font></div>
    <div>&#160;</div>
    <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RoboServer
      software is for the fast food industry.&#160;&#160;It assists the end consumer
      to place an order by using a computer screen instead of ordering from an
      employee of the restaurant.&#160;&#160;The software has been developed in such a
      way as to be able to be modified as operating systems advance.&#160;&#160;It was
      determined that the software will not be obsolete within 15 years as it is
      adaptable and compatible with restaurant software.&#160;&#160;Much of the
      intangible costs relates to the software&#8217;s interaction with hardware
      processes.&#160;&#160;It also includes design modifications that will be useful
      for at least 15 years.</font></div>
    <div>&#160;</div>
    <div><br>&#160;</div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
      </div>
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        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><strong><u>10-QSB
      for the quarter ended June 30, 2006</u></strong></font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>Item
      2
&#8211; Management&#8217;s Discussion and Analysis of Financial Conditions and Results of
      Operations, page 4</u></font></div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">9.&#160;
<font size="2">We
      note your response to comment 11. Please tell us how you
      determined the total purchase price of BizAuctions, Inc. and provide us with
      your purchase price allocation.&#160;&#160;It appears that you have allocated a
      portion of the purchase price to goodwill.&#160;&#160;Please also provide us
      with an analysis of how you determined that BizAuctions, Inc. was a business
      pursuant to EITF 98-3.</font><br></div>
    <div>&#160;</div>
    <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">BizAuction,
      Inc. is a &#8220;Pink Sheet&#8221; company.&#160;&#160;As such, the purchase price of
      BizAuction included the value of BizAuction as a &#8220;Pink Sheet&#8221;
company.&#160;&#160;The company in a third party, arms length transaction
      negotiated the original value of this element.&#160;&#160;The acquisition cost
      for this element was recorded as goodwill to reflect this value.&#160;&#160;The
      company evaluates this amount at each report date to determine if this amount
      is
      reasonable in relation to the net realizable value at the valuation
      date.</font></div>
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">10.&#160;
<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Please
      tell us what consideration you gave to Item 310 (c) of Regulation S-B as it
      relates to the financial statements of BizAuctions, Inc.</font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">At
      the
      time of purchase of BizAuctions, Inc. a review of the transaction revealed
      that
      the impact was not material (over 20%).&#160;&#160;Therefore, additional
      financial statements were not required.</font></div>
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 45pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">11.&#160;
<font size="2">We
      note that your revenue significantly increased for the year
      ended December 31, 2006 over the year ended December 31, 2005.&#160;&#160;This
      appears to be the result of the revenue earned from your eBay liquidation
      services from Net2Auctions, Inc. and BizAuctions Inc.&#160;&#160;Please tell us
      your revenue recognition policy for this revenue.&#160;&#160;Please address EITF
      99-19 in your response.</font><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">RESPONSE:</font></div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      company recognizes revenue as earned.&#160;&#160;For the eBay sales, revenue is
      recognized as the sale is complete.&#160;&#160;Funds are collected typically
      through PayPal accounts, or credit cards.&#160;&#160;Over 90% of the sales are
      from items that BizAuction has purchased, therefore, the sale is recorded as
      the
      gross amount billed.&#160;&#160;The sales of&#160;&#160;Net2Auction are recorded
      as the net amount retained as title to the inventory never passes to
      Net2Auction, Net2Auction does not bear the risks and rewards of ownership,
      and
      simply acts as agent or broker and is compensated on a commission and fee
      basis.&#160;&#160;At each report date, an analysis is made to determine
      collectability, and adjusted for returns and allowances and bad debts (if
      any).</font></div>
    <div><br></div>
    <div><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman;">7</font></div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
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        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Thank-you
      for your help in this matter.&#160;&#160;If there are any questions regarding
      the above responses, please contact me at the office at (702)
      214-4249.</font></div>
    <div>&#160;</div>
    <div>
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Sincerely,</font></font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;"><strong>AMERIRESOURCE
              TECHNOLOGIES, INC.</strong></font></font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%" style="BORDER-BOTTOM: black 2px solid"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;/s/
              Delmar Janovec</font></td>
            <td valign="top" width="3%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="35%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="12%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">Delmar
              Janovec</font></font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
          </tr>
          <tr>
            <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">President</font></font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="35%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
            <td valign="top" width="12%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman;">&#160;</font></td>
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