Via SEC Edgar Submission
Pamela Long, Assistant Director
Securities and Exchange Commission
Washington, D.C. 20549
| RE: | Virtual Sourcing, Inc. |
| | Amendment No. 7 to Registration Statement on Form S-1 |
| | Initial Form S-1 Filed: March 3, 2014 |
| | File No. 333-194254 |
Dear Ms. Long:
I have reviewed your comment letter, and have provided the following answers and corrections to the issues raised in your comments. I have listed each of your comments below, in order, and have responded below each comment.
General
Comment 1: We note your response to comment one in our letter dated November 7, 2014. Please file your lease agreement as an exhibit. See Item 601(10)(ii)(D) of Regulation S-K.
Answer to Comment 1: The lease agreement for the new office space in Kansas has been filed as Exhibit 10.10. The Company is changing locations due to the expiration of the executive office lease in Washington, D.C. The change of address has been included in the revised registration statement.
Comment 2: Please disclose your supplemental response to comment two in our letter dated November 7, 2014 within your registration statement.
Answer to Comment 2: The Company has previously asserted that Norman Birmingham is not an officer, director, 10% shareholder, control person, promoter, or in any other way an affiliate of the Company. The Company respectfully again reasserts that position. The Company has been searching for a regulation to assist with the disclosure of the information described in Comment 2. However, the Company cannot find a regulation that would explain the process and method for disclosing the 20 year work history of Mr. Birmingham as a non-affiliate of the Company.
