VUMEE INC.
               50 East Sample, Suite 301, Pompano Beach, FL, 33064

June 7, 2012

VIA EDGAR

Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549-7410

Attention:     Mara L. Ransom
               Assistant Director

Dear Sirs:

               Re:  Vumee Inc. ("the Company")
                    Form 8-K
                    Filed May 25, 2012
                    File No. 000-53910

We refer to your  letter of May 30,  2012  addressed  to the  Company  with your
comment on the Company's Form 8-K Current  Report  regarding the omission of pro
forma financial statements.

The  transaction  disclosed  in the  Form 8-K  Current  Report  "Super  8-K" was
accounted  for as a  reverse  acquisition.  Per the Q&A Memo  regarding  reverse
acquisitions  provided by the  Division of  Corporation  Finance,  "On the other
hand,  when a public shell with no operations and nominal net assets acquires an
operating  company  with  products  and  operations,  the  transaction  would be
accounted for as a recapitalization.  In both these instances, the SEC staff has
contended that APB No. 16 does not apply and pro forma financial  information is
not presented  since the  combination is not a business  combination."  For this
reason, we believed that pro forma financial statements were not required.


                                          Yours truly,

                                          VUMEE INC.


                                          Per: /s/ Michael Spiegel
                                               ---------------------------------
                                               Michael Spiegel, President, CEO