TEXT-EXTRACT 2 filename2.txt April 3, 2020 Frances Toneguzzo Chief Executive Officer Vicapsys Life Sciences 1735 Buford Highway Ste. 215-113 Cumming, GA 30041 Re: Vicapsys Life Sciences, Inc. Registration Statement on Form 10-12G Filed on February 12, 2020 File No. 000-56145 Dear Ms. Toneguzzo: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences