Harrison, Vickers and Waterman Inc.
11231 U.S. Highway 1, #201
North Palm Beach, Florida 33408
April 25, 2016
| Mr. Jim Allegretto | VIA EDGAR |
| Senior Assistant Chief Accountant | CORRESPODENCE |
| Office of Consumer Products | |
| United States Securities and Exchange Commission | |
| 100 F Street, N.E. | |
| Washington, D.C. 20549 |
Re: Harrison, Vickers and Waterman Inc.
Form 10-K for the Fiscal Year Ended June 30, 2015
Filed September 15, 2015
Form 8-K
Filed April 27, 2015
Response Dated April 11, 2016
File No. 333-162072
Dear Mr. Allegretto:
Our primary independent auditor was in a car accident late last week as he will be able to return to his auditing duties this week. Once again, the Company is requesting another extension for five (5) business days to allow the independent auditor and us to complete our work in order that we may finalize our response to your comment letter last dated April 11, 2016.
If you should have any more questions or require any further information, please call the undersigned at 561-227-2727 or email me attommy@attitudedrinks.com.
Harrison, Vickers and Waterman Inc.
| By: | /s/ Tommy E. Kee | |
| Name: Tommy E. Kee | ||
| Title: Chief Financial Officer and Principal Accounting Officer | ||
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