March 27, 2020

Frances Toneguzzo
Chief Executive Officer
Vicapsys Life Sciences
1735 Buford Highway
Ste. 215-113
Cumming, GA 30041

       Re: Vicapsys Life Sciences, Inc.
           Amendment No. 1 to Registration Statement on Form 10-12G
           Filed on March 20, 2020
           File No. 000-56145

Dear Ms. Toneguzzo:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-12G/A Filed March 20, 2020

Financial Statements, page F-1

1.    Please update the financial information in your filing to include your
audited fiscal year
      ended December 31, 2019, in accordance with Rule 8-08 of Regulation S-X.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Tracie Mariner at 202-551-3744 or Mary Mast 202-551-3613
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Courtney Lindsay at 202-551-7237 or Suzanne Hayes at 202-551-3675 with
any other
questions.
 Frances Toneguzzo
Vicapsys Life Sciences
March 27, 2020
Page 2



FirstName LastNameFrances Toneguzzo   Sincerely,
Comapany NameVicapsys Life Sciences
                                      Division of Corporation Finance
March 27, 2020 Page 2                 Office of Life Sciences
FirstName LastName