August 31, 2015
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporations Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Vapetek, Inc.
Form S-1/A
Filed August 21, 2015
File No. 333-204087
To the men and women of the SEC:
Acceleration Request:
We, Vapetek Inc., (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above captioned Registration Statement effective at the requested date of September 2, 2015 at 4 PM Eastern Standard Time.
In connection with this request, the Company acknowledges that:
-Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
-The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
-The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Date: August 31, 2015
/s/ Andy Michael Ibrahim
Andy Michael Ibrahim
Chief Executive Officer
