As a result of a review process undertaken by the Audit Committee of the Board of Directors (the "Audit Committee") of Advanced Growing Systems, Inc. (the "Company"), on September 7, 2008, the Audit Committee approved the engagement of Porter Keadle Moore, LLP ("Porter Keadle") as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2008. Porter Keadle was engaged on September 8, 2008.

The Company notified Whitley Penn LLP ("Whitley Penn") on September 10, 2008 that it had been dismissed as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements for the fiscal year ending September 30, 2008. The change in accountants did not result from any dissatisfaction with the quality of professional services rendered by Whitley Penn. This action was approved by the Audit Committee on September 7, 2008.

The Company has not consulted with Porter Keadle for the two most recent fiscal years ended September 30, 2007 and the interim period through September 8, 2008 regarding the application of accounting principles to any contemplated or completed transactions nor the type of audit opinion that might be rendered on the Company's consolidated financial statements, and neither written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues.

In connection with the audits of the two fiscal years ended September 30, 2007 and 2006 and the subsequent interim periods through September 10, 2008, there were no disagreements with Whitley Penn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which, if not resolved to their satisfaction, would have caused them to make reference in connection with their opinion to the subject matter of the disagreement. Whitley Penn's reports on the Company's consolidated financial statements as of and for the years ended September 30, 2007 and 2006 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

The Company provided Whitley Penn with a copy of this Current Report on Form 8-K/A, and requested that Whitley Penn furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether Whitley Penn agreed with the disclosure contained in this report, or, if not, stating the respects in which it did not agree. The Company has received the requested letter from Whitley Penn, and a copy of the letter is filed as Exhibit 16 to this Current Report on Form 8-K/A.

(d) Exhibits.

The following exhibits are filed herewith:

Exhibit
Number    Description
16        Letter from Whitley Penn LLP dated September 18, 2008 regarding the
          Company's change in independent registered public accounting firms.