To:
|
Security
and Exchange Commission
|
Re:
|
Friendly Auto Dealers,
Inc.
|
Amendment
No. 1 Filed:
|
January
18, 2008
|
Amendment
No. 2 Filed:
|
January
28, 2008
|
File
Number:
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333-147560
|
Very
truly yours,
|
|
Friendly
Auto Dealers, Inc.
|
|
By: /s/ TONY
LAM
|
|
Tony Lam
|
|
Chief Executive Officer
|