-----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,
 Tzxa2XuOY14/QFW4teNU2gDhrftQwdx/UfjcsJnxrMf8nm/G0sVvUFryW5xBBNHK
 fEduTYZwQCvOXlkCMXS3Zw==

<SEC-DOCUMENT>0001166428-04-000069.txt : 20040421
<SEC-HEADER>0001166428-04-000069.hdr.sgml : 20040421
<ACCEPTANCE-DATETIME>20040421162328
ACCESSION NUMBER:		0001166428-04-000069
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040416
FILED AS OF DATE:		20040421

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VL DISSOLUTION CORP
		CENTRAL INDEX KEY:			0000917173
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				060678347
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		4895 PEORIA STREET
		CITY:			DENVER
		STATE:			CO
		ZIP:			80239
		BUSINESS PHONE:		3033711560

	MAIL ADDRESS:	
		STREET 1:		11101 EAST 51ST AVENUE
		CITY:			DENVER
		STATE:			CO
		ZIP:			80239

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VARI L CO INC
		DATE OF NAME CHANGE:	19940204

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KELLOGG CAPITAL GROUP LLC
		CENTRAL INDEX KEY:			0001166428
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23866
		FILM NUMBER:		04745759

	BUSINESS ADDRESS:	
		STREET 1:		14 WALL ST
		STREET 2:		27TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005
		BUSINESS PHONE:		2124335458

	MAIL ADDRESS:	
		STREET 1:		14 WALL ST
		STREET 2:		27TH FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10005

	FORMER NAME:	
		FORMER CONFORMED NAME:	PERFORMANCE CAPITAL GROUP LLC
		DATE OF NAME CHANGE:	20030709

	FORMER NAME:	
		FORMER CONFORMED NAME:	PERFORMANCE SPECIALIST GROUP LLC
		DATE OF NAME CHANGE:	20020201
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-04-16</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000917173</issuerCik>
        <issuerName>VL DISSOLUTION CORP</issuerName>
        <issuerTradingSymbol>VLDS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001166428</rptOwnerCik>
            <rptOwnerName>KELLOGG CAPITAL GROUP LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14 WALL ST</rptOwnerStreet1>
            <rptOwnerStreet2>27TH FL</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10005</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock $.01 par value</value>
            </securityTitle>
            <transactionDate>
                <value>2004-04-16</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2004-04-16</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>2500</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.74</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1508900</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Matthew Brand</signatureName>
        <signatureDate>2004-04-21</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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