SecProbe.io

CORRESP
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filename1.htm

[Letterhead of VWR International, Inc.]

December 1,
2004

Securities
and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

VWR International, Inc.

Registration Statement on Form S-4 File No. 333-118658

Ladies
and Gentlemen:

        Reference
is made to our letter, dated November 30, 2004, pursuant to which VWR International, Inc., a Delaware corporation
("VWR"), requested that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at
10:00 a.m. (EDT) on December 2, 2004, or as soon thereafter as possible, pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended.

        VWR
hereby acknowledges that:

        (i)    should
the Securities and Exchange Commission (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;

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

        (iii)  VWR
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.

Very truly yours,

/s/  STEPHEN J. KUNST       Stephen J. Kunst, Esq.

General Counsel

VWR International, Inc.