VITAL PRODUCTS, INC.
2404 Via Mariposa West, 1-A
Laguna Woods, California 92637
September 18, 2013
Via Edgar
Terence O’Brien, Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
RE: Vital Products, Inc.
Form 10-K for the Year Ended July 31, 2012
Filed November 2, 2012
Form 10-K/A for the Year Ended July 31, 2012
Filed August 21, 2013
Response dated August 20, 2013
File No. 333-127915
Mr. O’Brien:
We are currently drafting responses to address the comments of the Staff as set forth in its letter dated September 4, 2013 relating to the Form 10-K filed November 2, 2012, the Form 10-K/A filed August 21, 2013, and the response dated August 20, 2013 of Vital Products, Inc.
We request an extension of five additional business days to allow us to edgarize the Form 10-K/A and obtain auditors’ consent.
Please do not hesitate to contact me at 949-306-3110 if you have any questions or comments. Thank you.
Very truly yours,
/s/ James McKinney
James McKinney
Acting Chief Executive Officer and Chief Financial Officer