August 8, 2011

John Reynolds

Assistant Director

Shehzad Niazi

United States

Securities and Exchange Commission

Washington, D.C. 20549

Re:  

VB Clothing, Inc.

Registration Statement on Form S-1

File No. 333-170779

RE: Request for Accelerated Effectiveness of Registration

Dear Mr. Reynolds;

VB Clothing, Inc., hereby requests that its registration statement on Form S-1, File No. 333-170779 be granted accelerated effectiveness under Rule 461 of the Securities Act of 1933.  We request that the registration be made effective on August 11, 2011, at 11am. EST, as assumed or thereafter as practical.  

The Company hereby acknowledges that:

·

Should the Commission or the staff, acting pursuant to delegated authority,  declare the filing effective, it does not foreclose the Commission from taking any action with respect  to the filing;

·

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

The company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Regards,

/s/ Anthony Pasquale              

Anthony Pasquale, President

VB Clothing, Inc.