[VITAL PRODUCTS LETTERHEAD] October 27, 2008 Delivered by electronic submission via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 4561 Washington, DC 20549 Attn: 	Mr. Marc Thomas Re:	Vital Products, Inc. Form 8-K Filed October 1, 2008 	File Number: 333-127915 Dear Mr. Thomas: I am the Chief Executive Officer of Vital Products, Inc. (the "Company"). In response to comments received from the staff of the Securities and Exchange Commission (the "Staff") in their letter dated October 17, 2008, the Company acknowledges that: - - The Company is responsible for both the adequacy and accuracy of the disclosure in the filing; - - Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and - - The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 		Regards, 		/s/ Michael Levine 		------------------------------- 		Michael Levine 		Chief Executive Officer and 		President, Vital Products, Inc.