![[f022812_corresp001.jpg]](https://capedge.com/proxy/CORRESP/0001078782-12-000571/f022812_corresp001.jpg)
JOHN G. NOSSIFF
300 BRICKSTONE SQ., ST 201
ATTORNEY AT LAW
ANDOVER, MASSACHUSETTS 01810
JNOSSFF@NOSSIFF-LAW.COM
978.409.2648
February 28, 2012
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Washington D.C, 20549
Re:
Health Enhancement Products, Inc.
Form 10-K Filed April 15, 2011
SEC File No. 000-30415
Dear Mr. Gharib:
We are as you know outside legal counsel to the above referenced Registrant.
Reference is made to the Commission’s most recent comment letter of February 13, 2012 with respect to the Registrant’s Annual Report on Form 10K for the year ended December 31, 2010 (“Comment Letter”).
This will confirm our request that the SEC extend the time for our response by ten business days from the original due date to March 12, 2012.
If you have any questions, please do not hesitate to contact me at (978) 409-2648.
Thank you for your consideration.
The Nossiff Law Firm, LLP
/s/ John G. Nossiff
John G. Nossiff, Esq.
CC: Philip M. Rice, II, CFO