Vinyl Products, Inc.
30950 Rancho Viejo Road, # 120
San Juan Capistrano, CA 92675
April 26, 2011
VIA EDGAR AND FEDERAL EXPRESS
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: | Pamela Long, Assistant Director |
Re: | Vinyl Products, Inc. Amendment No. 2 to Current Report on Form 8-K dated December 31, 2010 Filed March 24, 2011 File No. 0-52769 |
Ladies and Gentlemen:
We refer to the comments of the reviewing Staff of the Commission as set forth in a comment letter dated April 14, 2011 (the “Comment Letter”) relating to the Amendment No. 2 to the Current Report on Form 8-K dated December 31, 2010 (the “Form 8-K”) of Vinyl Products, Inc. (the “Company) filed with the Commission on March 24, 2011.
Concurrently herewith, we are filing an amendment to the Form 8-K addressing each of the Staff’s comments (numbers 1 through 6) set forth in the Comment Letter.
The Company acknowledges that:
· | The Company 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 Commission from taking any action with respect to the filing. |
· | The Company 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. |
Securities and Exchange Commission
April 26, 2011
Page 2 of 2
We trust that the foregoing appropriately addresses the issues raised by your recent Comment Letter. Thank you in advance for your prompt review and assistance.
Very truly yours, /s/ Douglas D. Brackin Douglas D. Brackin President |