| ATTORNEYS AT LAW | ||
| GRAYBAR BUILDING | ||
| 420 Lexington Avenue | ||
| 18TH Floor | ||
| January 22, 2013 | New York, NY 10170 | |
| U. S. Securities and Exchange Commission | 212.687.6262 | |
| Washington, DC 20549 | 212.687.3667 (FAX) | |
| Attention: Amanda Ravitz, Assistant Director | BARTONESQ.COM |
| Re: | SurePure, Inc. |
Form 8-K
Filed December 13, 2012
File No. 000-54172
Dear Ms. Ravitz:
We are counsel to SurePure, Inc. We are in receipt of your comment letter dated January 8, 2013. Our client expects to respond to the comment letter fully and file an amendment to the subject filing on Form 8-K/A by the close of business on January 25, 2013.
If you have any questions about this letter or the anticipated response, please do not hesitate to contact me.
| Very truly yours, | |
 | |
| William A. Newman |