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Rachel L. Smydo
Direct Dial 412 394 2411
Email: rsmydo@thorpreed.com
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ATTORNEYS AT LAW SINCE 1895
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Division of Corporation Finance
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100 F Street N.E.
Washington, DC 20549
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Attn: Lyn Shenk, Branch Chief
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Re:
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Valley Forge Composite Technologies, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed April 11, 2011
Form 10-Q for Fiscal Quarter Ended June 30, 2011
Filed August 15, 2011
File No. 000-51420
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Dear Mr. Shenk:
Valley Forge Composite Technologies, Inc. (the “Company”) received the Staff’s comment letter relating to the above referenced Form 10-K and Form 10-Q on September 29, 2011. The comment letter requests a response within ten business days, or October 13, 2011. Per my October 4, 2011 telephone conversation with your colleague, Jeffrey Sears, the Company respectfully requests a ten business day extension of time to respond to the comment letter, and anticipates submitting its response on or before October 27, 2011.
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Pittsburgh
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Respectfully yours,
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Philadelphia
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/s/ Rachel L. Smydo | |||
Rachel L. Smydo
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Wheeling
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Wilmington
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RLS/lgb
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cc:
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Louis J. Brothers, President and Chief Financial Officer
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Princeton
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Keith L. McClellan, Esq., Vice President and General Counsel
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Thorp Reed & Armstrong, LLP
One Oxford Centre
301 Grant Street, 14th Floor
Pittsburgh, PA 15219-1425
412 394 7711
412 394 2555 Fax
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