VETRO, INC.
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      Jicinska, 2285/4, Prague, Czech Republic 13000, Tel. +420228880935,
                           Email: vetroinc@yahoo.com

August 13, 2013

VIA EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Attention: Ms. Lilyanna Peyser or Mr. Charles Lee

     Re: Vetro, Inc.
         Registration Statement on Form S-1 (File No. 333-188648)

Dear Ms. Lilyanna Peyser or Mr. Charles Lee:

     Pursuant to Rule 461(a) of the Securities  Act of 1933, as amended,  Vetro,
Inc., a Nevada  corporation (the "Company"),  hereby requests that the effective
date of the above-captioned Registration Statement on Form S-1 of the Company be
accelerated  to  August  16,  2013,  at 10:00  a.m.  Eastern  Time.,  or as soon
thereafter as may be practicable.

     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.

     *    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.

We understand that the Staff will consider this request as confirmation by the
Company of its awareness of its responsibilities under the federal securities
laws as they relate to the issuance of the securities covered by the
Registration Statement. Thank you for your assistance.

                            Very truly yours,

                            VETRO, INC.


                            By: /s/ Tatiana Fumioka
                               -------------------------------------------------
                            Name:  Tatiana Fumioka
                            Title: President, Treasurer, Secretary and Director
                                   Principal Executive, Financial and Accounting
                                   (Officer)