-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DnNS3c6/Cfthw3HzRASU2xgAF6FHuV6dTqFCdB3gCEuidlIiW6dXWNpet8WcL2QN 2xXnRrUVplk85pQ4VoXC4Q== 0001078782-10-001614.txt : 20110131 0001078782-10-001614.hdr.sgml : 20110131 20100723162651 ACCESSION NUMBER: 0001078782-10-001614 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VETERANS IN PACKAGING, INC. CENTRAL INDEX KEY: 0001452580 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD CONTAINERS & BOXES [2650] IRS NUMBER: 571221013 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 48 ZEPHYR LANE CITY: SPRINGFILED STATE: MA ZIP: 01128 BUSINESS PHONE: 413-796-8396 MAIL ADDRESS: STREET 1: 48 ZEPHYR LANE CITY: SPRINGFILED STATE: MA ZIP: 01128 CORRESP 1 filename1.htm SEC Response Letter


GARY B. WOLFF, P.C.

 

COUNSELOR AT LAW

488 Madison Avenue Suite 1100 New York, New York 10022

Tel: (212) 644-6446 Fax: (212) 644-6498 Email: wolffpc@nyc.rr.com










July 23, 2010



Mail Spot 3561


John Reynolds

Assistant Director

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re:

Veterans in Packaging, Inc. (the “Company” or “Issuer”)

Registration Statement Form S1/ Pre-Effective Amendment Two

File No.: 333-158584


Dear Mr. Reynolds:


Enclosed is Pre-Effective Amendment Two to the above Registration Statement. The changes are made in response to staff comments on Pre-Effective Amendment One to the Registration Statement. The paragraph numbers below correspond to the numbered comments in your comment letter dated February 19, 2010.


Risk Related to Our Common Stock


1.

We have edited and expanded Risk Factor #24 to provide the information requested.


Financial Statements


2.

We have included audited financial statements as of December 31, 2009 and interim statements as of March 31, 2010 in the Amendment and also included a consent from the independent accountants as an exhibit.


If you have any questions or require anything further, please feel free to call me at 212-644-6446.


Sincerely,


/s/ Gary B. Wolff


Gary B. Wolff

cc:

Veterans in Packaging, Inc





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