UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
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FORM 8-K
 
______________________
 
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
 
Date of Report:  December 21, 2010
(Date of earliest event reported)
 
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VITACOST.COM INC.
 
 
(Exact name of registrant as specified in its charter)
 
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Delaware
 
001-34468
 
37-1333024
(State or other jurisdiction of incorporation)
 
(Commission File No.)
 
(IRS Employer Identification No.)

 
5400 Broken Sound Blvd. NW – Suite 500
Boca Raton, Florida 33487-3521
 
 
(Address of Principal Executive Offices)
 

 
(561) 982-4180
 
 
(Registrant’s telephone number, including area code)
 

 
Not Applicable
 
 
(Former name or former address, if changed since last report)
 

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

£ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
£ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
£ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
£ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
 

 
 
Item 3.01.  Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.
 
On December 21, 2010, Vitacost.com Inc. (the “Company”) received a letter from The NASDAQ Stock Market (“NASDAQ”) indicating that based on its review of the Company and pursuant to NASDAQ Listing Rule 5101, the NASDAQ staff (the “Staff”) has determined that “continued listing of the Company’s securities on The Nasdaq Stock Market is no longer warranted.”
 
In accordance with the procedures set forth in the NASDAQ Listing Rules, the Company plans to timely appeal the Staff determination, and will request a hearing before a Hearings Panel.

 

SIGNATURES
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
 
 
VITACOST.COM, INC.
 
       
       
Date:  December 28, 2010
By:
/s/ Stephen E. Markert, Jr.  
   
Stephen E. Markert, Jr.
 
   
Interim Chief Financial Officer