MedPro Safety Products, Inc.
817 Winchester Road, Suite 200
Lexington, Kentucky 40505
July 1, 2009
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-4561
Senior Review Accountant
| Re: | MedPro Safety Products, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2008
Forms 10-Q/A for Fiscal Quarters Ended March 31, 2008, June 30, 2008 and
September 30, 2008
Form 10-Q for Fiscal Quarter ended March 31, 2009
(File No. 000-52077)
Dear Mr. Todd:
| | MedPro Safety Products, Inc. hereby acknowledges that: |
| | · | MedPro Safety Products, Inc. is responsible for the adequacy and accuracy of the disclosure in the filing; |
| | · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing; and |
| | · | MedPro Safety Products, Inc. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please call me at (859) 225-5375 or our counsel, Alan K. MacDonald of Frost Brown Todd LLC (telephone 502.568.0277) if you have any questions or require any further information with respect to these matters.
Sincerely,
/s/ Marc T. Ray
Marc T. Ray
Chief Financial Officer
