June 18, 2008

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention:     Jeffrey P. Riedler, Esq.

                    Division of Corporation Finance

Re:     Integrated BioPharma, Inc. – Amendment No. 2 to the Preliminary Information Statement on Schedule 14C

Mr. Riedler:
 

On behalf of our client, Integrated BioPharma, Inc., a Delaware corporation (the “Company”), we transmit herewith for filing with the Securities and Exchange Commission (the “Commission”), pursuant to Section 6 of and Regulation C under the Securities Act of 1933, as amended (the “Securities Act”), and Rule 101(a)(1)(i) of Regulation S-T under the Commission's Electronic Data Gathering and Retrieval System (EDGAR), one complete electronic version of the Company’s Amendment No. 2 to the Preliminary Information Statement on Schedule 14C.

     Should any member of the staff desire any further information or clarification, please do not hesitate to contact me at (212) 801-6752.
 
 
                                   Very truly yours,
 
                                    /s/ Andrew H. Abramowitz
 
                                   Andrew H. Abramowitz
 
cc:     Mr. Sebastian Gomez Abero