Rachel L. Smydo Direct Dial 412 394 2411 Email:  rsmydo@thorpreed.com
ATTORNEYS AT LAW SINCE 1895	VIA EDGAR
	Securities and Exchange Commission Division of Corporation Finance		October 5, 2011
	100 F Street N.E. Washington, DC 20549
	Attn: Lyn Shenk, Branch Chief
	Re:	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
	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.
Pittsburgh			Respectfully yours,
Philadelphia
			/s/ Rachel L. Smydo
			Rachel L. Smydo
Wheeling
Wilmington	RLS/lgb
	cc:	Louis J. Brothers, President and Chief Financial Officer
Princeton		Keith L. McClellan, Esq., Vice President and General Counsel
Thorp Reed & Armstrong, LLP One Oxford Centre 301 Grant Street, 14th Floor Pittsburgh, PA 15219-1425 412 394 7711 412 394 2555 Fax