# EDGAR Filing Document

**Accession Number:** 0000793171
**File Stem:** 0000000000-23-000108
**Filing Date:** 2023-1
**Character Count:** 6126
**Document Hash:** 91cdccef09e9fdd15955c2e265a0cb40
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000108.hdr.sgml**: 20241010

**ACCESSION NUMBER**: 0000000000-23-000108

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vitro Biopharma, Inc.
- **CENTRAL INDEX KEY:** 0000793171
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **IRS NUMBER:** 841012042
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-17378

**BUSINESS ADDRESS:**
- **STREET 1:** 3200 CHERRY CREEK DRIVE SOUTH
- **STREET 2:** SUITE 410
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80209
- **BUSINESS PHONE:** 8558487627

**MAIL ADDRESS:**
- **STREET 1:** 3200 CHERRY CREEK DRIVE SOUTH
- **STREET 2:** SUITE 410
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80209

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VITRO DIAGNOSTICS INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LABTEK INC
- **DATE OF NAME CHANGE:** 19870217

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** IMPERIAL MANAGEMENT INC
- **DATE OF NAME CHANGE:** 19870201
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-025547

## Text-Extract

```

United States securities and exchange commission logo

                              January 4, 2023

       Christopher Furman
       Chief Executive Officer
       Vitro Biopharma, Inc.
       3200 Cherry Creek Drive
       Suite 720
       Denver, CO 80209

                                                        Re: Vitro Biopharma,
Inc.
                                                            Amendment No. 2 to
Registration Statement on Form 10
                                                            Filed on December
21, 2022
                                                            File No. 000-17378

       Dear Christopher Furman:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Amendment No. 2 to Form 10-12G, Filed December 21, 2022

       If we fail to maintain an effective system of internal control over
financial reporting..., page 69

   1.                                                   Please expand the risk
factor discussion to discuss the errors resulting in an overstatement
                                                        of revenue during the
three and nine months ended July 31, 2022 and resulting
                                                        restatement.
 Christopher Furman
FirstName  LastNameChristopher Furman
Vitro Biopharma, Inc.
Comapany
January    NameVitro Biopharma, Inc.
        4, 2023
January
Page 2 4, 2023 Page 2
FirstName LastName
        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.

       You may contact Julie Sherman at 202-551-3640 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Joshua Gorsky at 202-551-7836 or Suzanne Hayes at 202-551-3675 with any
other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      David J. Babiarz

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 4, 2023

Christopher Furman  
Chief Executive Officer  
Vitro Biopharma, Inc.  
3200 Cherry Creek Drive  
Suite 720  
Denver, CO 80209

**Re: Vitro Biopharma, Inc.  
Amendment No. 2 to Registration Statement on Form 10  
Filed on December 21, 2022  
File No. 000-17378**

Dear Christopher Furman:

We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

Amendment No. 2 to Form 10-12G, Filed December 21, 2022

If we fail to maintain an effective system of internal control over financial reporting..., page 69

1. Please expand the risk factor discussion to discuss the errors resulting in an overstatement of revenue during the three and nine months ended July 31, 2022 and resulting restatement.

Christopher Furman
Vitro Biopharma, Inc.
January 4, 2023
Page 2

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.

You may contact Julie Sherman at 202-551-3640 or Kevin Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters. Please contact Joshua Gorsky at 202-551-7836 or Suzanne Hayes at 202-551-3675 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: David J. Babiarz