United States securities and exchange commission logo December 14, 2020 Michael F. Sullivan Chief Executive Officer Amerityre Corporation 1501 Industrial Road Boulder City, Nevada 89005 Re: Amerityre Corporation Form 10-K for the Fiscal Year Ended June 30, 2020 Filed September 11, 2020 File No. 000-50053 Dear Mr. Sullivan: We have completed our review of your filings. 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 Manufacturing