~~UNITED~~July 13, ~~STATES~~2009

~~SECURITIES~~VIA ~~AND~~FACSIMILE ~~EXCHANGE~~(469) ~~COMMISSION~~246-4111

~~Washington, DC~~Tracey ~~20549~~McKoy

~~FORM~~Division ~~8-K~~of Corporation Finance

~~CURRENT~~United ~~REPORT~~States Securites & Exchange Commission

~~Pursuant~~100 ~~to Section 13 or 15(d) of~~F. ~~the~~Street ~~Securities Exchange Act of 1934~~NE

~~Date of~~Washington, ~~Report~~D.C. ~~(Date of Earliest Event Reported): June 29, 2009~~20549-4631

~~ADVANCED MATERIALS~~ Re: Your ~~GROUP,~~File ~~INC~~No. 0-16401; Our File No. 2446-B-7.2

~~(Exact~~ Dear ~~name~~Ms. ~~of registrant as specified in its charter)~~McKoy:

Nevada	0-16401	33-0215295
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
2364 Merritt Drive, Suite A, Garland, Texas		75041
(Address of principal executive offices)		(Zip Code)

This letter follows a telephone conversation with you in response to our letter we sent you dated June 13, 2009 which, in turn, was

~~Registrant’s~~ a response ~~telephone~~to your letter ~~number~~dated June 10, ~~including~~2009 ~~area~~addressed to ~~code:~~Timothy ~~(469)~~Busch, Chairman ~~246-4100~~of the Board of Advanced Materials Group, Inc.

~~Not Applicable~~ (“Company”).

~~(Former~~ On ~~name~~July or2, ~~former~~2009, ~~address~~the Company and its wholly-owned subsidiary Advanced Materials, Inc. if("AMI," ~~changed~~and ~~since~~collectively ~~last~~with ~~report~~the Company, the "Debtors")

~~Check the~~ filed ~~appropriate~~voluntary ~~box~~petitions ~~below~~for ifrelief under ~~the~~Chapter ~~Form~~11 ~~8-K filing is intended to simultaneously~~of ~~satisfy~~ the ~~filing~~United ~~obligation~~States ofBankruptcy Code (the ~~registrant~~"Bankruptcy ~~under~~Code"), ~~any~~in of the ~~following~~United States ~~provisions:~~Bankruptcy

~~Written~~ Court for ~~communications~~the ~~pursuant~~Central toDistrict ~~Rule~~of ~~425 under~~ California (the "Bankruptcy ~~Securities~~Court") ~~Act~~ (17Case ~~CFR 230~~Nos.~~425~~ 8:09-16529 TA and 8:09-16548 TA, respectively). The Debtors will

continue to operate ~~Soliciting~~their ~~material~~business ~~pursuant~~as ~~to Rule 14a~~"debtors-12 in-possession" under the jurisdiction ~~Exchange~~of ~~Act~~the ~~(17~~Bankruptcy ~~CFR~~Court and in accordance with the applicable ~~240.14a-12)~~

~~Pre-commencement communications~~ provisions ~~pursuant to Rule 14d-2(b) under~~ of the ~~Exchange~~Bankruptcy ~~Act (17 CFR 240~~Code.~~14d-2(b))~~

~~Pre-commencement~~ As ~~communications~~soon ~~pursuant~~as tothe Debtors ~~Rule~~have ~~13e-4(c)~~satisfactorily ~~under~~completed ~~the~~all ~~Exchange~~internal ~~Act~~investigations ~~(17~~and ~~CFR~~all financial ~~240.13e-4(c))~~records are thoroughly scrutinized and found to be accurate,

~~Item~~ the 1Company will file the necessary amendments with the SEC.02 Following ~~Termination~~such filings, ofthe aCompany ~~Material~~will ~~Definitive~~address ~~Agreement~~the comments in your initial letter dated

~~On January~~ June 2210, ~~2008, Advanced Materials Group, Inc. (the “Company”) entered into a~~ ~~License Agreement (the “License Agreement”) with Easy Industries, LLC for its Miss Oops line of women’s problem-solving fashion~~ 2009 and ~~accessory~~ ~~products. On~~verify ~~June 29, 2009,~~ the ~~Company~~accuracy ~~received notice from Easy Industries, LLC~~ of ~~its~~all ~~intention~~such toamended ~~terminate~~filings ~~the License Agreement. The Company disputes~~ and ~~intends~~communications towith ~~contest~~ the ~~basis for~~ ~~such termination~~SEC.

~~Item~~ We ~~1.03~~continue to ~~Bankruptcy~~fully orcooperate ~~Receivership~~with all SEC representatives involved in this matter.

On Very ~~July~~truly 2yours, 2009, the Company and its wholly-owned subsidiary Advanced Materials, Inc. (“AMI,” and collectively with the Company, the “Debtors”) filed voluntary petitions for relief under Chapter 11 of the United States Bankruptcy Code (the “Bankruptcy Code”), in the United States Bankruptcy Court for the Central District of California (the “Bankruptcy Court”) (Case Nos. 8:09-16529 TA and 8:09-16548 TA, respectively). The Debtors will continue to operate their business as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code.

~~* * *~~ ADVANCED MATERIALS, INC.

~~SIGNATURES~~ /s/ Marty Lehman

~~Pursuant to~~ MARTY ~~the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~LEHMAN

~~ADVANCED MATERIALS GROUP,~~ Interim ~~INC.~~President

(Registrant)

By: /s/ Timothy Busch

July 6, 2009 Timothy Busch

(Date)

Chairman of the Board

Filing Compare · Advanced Materials Group, Inc.