TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 19, 2023 Lawrence Garcia Chief Executive Officer AmeriGuard Security Services, Inc. 5470 W Spruce Avenue Suite 102 Fresno CA 93722 Re: AmeriGuard Security Services, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 30, 2023 File No. 333-173039 Dear Lawrence Garcia: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services