Alternative Fuels Americas, Inc.
305 S. Andrews Avenue, Suite 209
Fort Lauderdale, FL 33301
November 20, 2014
VIA EDGAR
Securities and Exchange Commission
Washington, D. C. 20549
Attention: Ernest Greene, Staff Accountant
| Re: | Alternative Fuels Americas, Inc. (the “Company”) |
Form 8-K Item 4.01
Filed November 13, 2014
File No. 333-177532
Ladies and Gentlemen:
In response to the Staff’s November 17, 2014 Comment Letter, the Company hereby files an amendment to its Current Report on Form 8-K, responding to the Staff’s comments as follows:
Comment 1:
Please amend your filing to specify whether, during your last two fiscal years and through the date of engagement (November 7, 2014), you consulted Bongiovanni & Associates, P.A. regarding any of the matters outlined in Item 304(a)(2) of Regulation S- K.
Response:
The requested disclosure has been added as the first sentence of the final paragraph of Item 4.01.
Comment 2:
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 accountant agrees with the statements made in your revised Form 8-K.
Response:
The updated letter has been filed as Exhibit 16.1 in accordance with the Staff’s comment.
The Company acknowledges that:
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any additional questions, kindly contact our counsel, Dale Bergman, at (305) 358-5100 or the undersigned at (954) 612-6475.
Very Truly Yours,
ALTERNATIVE FUELS AMERICAS, INC.
By: /s/ Craig Frank
Craig Frank
Chief Executive Officer