SecProbe.io

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Mail Stop 6010

								December 27, 2005

Joseph F. Frattaroli
President and Chief Financial Officer
Vaso Active Pharmaceuticals, Inc.
99 Rosewood Drive, Suite 260
Danvers, Massachusetts 01923

	Re:	Vaso Active Pharmaceuticals, Inc.
		Registration Statement on Form SB-2
		Filed December 15, 2005
		File No. 333-130365

Dear Mr. Frattaroli:

	This is to advise you that we have performed a limited review
of
the above registration statement.  Please remove from registration
the
resale of the shares underlying the additional notes and
additional
warrants.  You are not permitted to register the resale of these
shares until the notes and warrants are outstanding.  Such notes
and
warrants must be outstanding at the time the registration
statement is
filed.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have
made.

	Notwithstanding our comments, in the event the company
requests
acceleration of the effective date of the pending registration
statement, it should furnish a letter, at the time of such
request,
acknowledging 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 this action as a defense in any
proceeding initiated by the Commission or any person under the
federal
securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division
of Corporation Finance in connection with our review of your
filing or
in response to our comments on your filing.

	We will consider a written request for acceleration of the
effective date of the registration statement as a confirmation of
the
fact that those requesting acceleration are aware of their
respective
responsibilities under the Securities Act of 1933 and the
Securities
Exchange Act of 1934 as they relate to the proposed public
offering of
the securities specified in the above registration statement.  We
will
act on the request and, pursuant to delegated authority, grant
acceleration of the effective date.

	Please contact Greg Belliston at (202) 551-3861 or me at
(202)
551-3715 with any questions.

								Sincerely,

								Jeffrey P. Riedler
								Assistant Director

cc:	Richard S. Kraut, Esq.
	Dilworth Paxson LLP
	1133 Connecticut Avenue N.W., Suite 620
	Washington, DC 20036
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Joseph F. Frattaroli
Vaso Active Pharmaceuticals, Inc.
December 27, 2005
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