Procter & Gamble Manufactura S. de R.L. de C.V.
FDA issued a warning letter to Procter & Gamble Manufactura S. de R.L. de C.V. (Mason, OH, United States) on Mar 14, 2023, citing 21 CFR 207.49 and 21 CFR 207.57. Subject: Failure to Register and List.
From the letter: “the active ingredients included in the labeling do not match the active ingredients included in the electronic listing file in Structured Product Labeling (SPL) format.”
FDA published a close-out letter on Mar 31, 2023. The findings below are from the original warning letter.
At a glance
What a reviewer notes before reading: findings, citations, the response deadline and what the letter warns of.
- Violations
- 1 finding · 1 issue type
- Cited
- 21 CFR 207.49, 21 CFR 207.57
- Response due
- 15 working days after receipt of this letter
- FDA asks for
- 5 actions
- Named as possible actions
- Seizure, injunction
- Issued by
- Center for Drug Evaluation and Research
- Published status
- Close-out Mar 31, 2023
AI assisted findings
Model-assisted reading of each issue. Open one to see the FDA text it comes from, and check it against the full letter.
01Registration, listing & premarket · 21 CFR 207.49(a)(4)The firm submitted contradictory active ingredient information between the labeling and the electronic listing file.
the active ingredients included in the labeling do not match the active ingredients included in the electronic listing file in Structured Product Labeling (SPL) format. Specifically, the active ingredients described under the Drug Facts section of the labeling and Principal Display Panel image are acetaminophen, dextromethorphan hbr, doxylamine succinate, and phenylephrine, while the active ingredients included in the electronic listing file in (SPL) are acetaminophen, dextromethorphan hbr, phenylephrine, and guaifenesin. The active ingredient doxylamine is missing from the electronic listing file in (SPL) and instead guaifenesin is included.
What FDA requested
- Notify FDA in writing within 15 working days of steps taken
- Explain each step to prevent recurrence of violations
- Provide copies of related documentation
- State reason for delay if cannot complete corrective actions within 15 days
- Include reasoning and supporting information if product not in violation
FDA Warning Letter
16 paragraphs · 1 sectionText as published on FDA.gov, retrieved Sep 8, 2026. Layout added for reading; the wording is FDA’s. View on FDA.gov (opens in a new tab)
1Letter text
10 paragraphs
The United States Food and Drug Administration (FDA) has reviewed your firm’s drug listing information provided to FDA’s electronic Drug Registration and Listing System (eDRLS) for your drug product, Vicks Nyquil Severe Hot Remedy Cold and Flu Plus Congestion, NDC 58933-541. Our review determined that your firm has submitted contradictory information between the labeling and the electronic listing file. As such, your firm is in violation of the Federal Food, Drug, and Cosmetic Act (FD&C Act) as explained below.
We refer you to FDA’s drug listing deficiency letter notification dated October 31, 2022, describing the observed listing deficiencies in the information you submitted. We also refer you to FDA’s data removal email notification sent on December 15, 2022, informing you of a data removal action. As stated in this email, the continued deficiencies resulted in your product’s data removal from FDA’s Online NDC Directory.
Section 510(j) of the Federal Food, Drug, and Cosmetic Act (FD&C Act) and 21 CFR Part 207 outline the requirements for registration and listing of drug products. In the case of, Vicks Nyquil Severe Hot Remedy Cold and Flu Plus Congestion, NDC 58933-541, the listing includes mismatched list of active ingredients between the labeling and the electronic listing file (SPL) as outlined below:
The listing file for Vicks Nyquil Severe Hot Remedy Cold and Flu Plus Congestion, NDC 58933-541, must include the name and quantity of each active pharmaceutical ingredient as required under section 510 j(1)(C) and 21 CFR 207.49(a)(4). In the listing file submitted for Vicks Nyquil Severe Hot Remedy Cold and Flu Plus Congestion, NDC 58933-541, the active ingredients included in the labeling do not match the active ingredients included in the electronic listing file in Structured Product Labeling (SPL) format. Specifically, the active ingredients described under the Drug Facts section of the labeling and Principal Display Panel image are acetaminophen, dextromethorphan hbr, doxylamine succinate, and phenylephrine, while the active ingredients included in the electronic listing file in (SPL) are acetaminophen, dextromethorphan hbr, phenylephrine, and guaifenesin. The active ingredient doxylamine is missing from the electronic listing file in (SPL) and instead guaifenesin is included.
Therefore, your firm has not fulfilled its listing obligations under section 510(j) of the FD&C Act, and the failure to provide any information required by section 510(j) is a prohibited act under section 301(p) of the FD&C Act, 21 U.S.C. 360(j) and 331(p). In addition, failure to properly list a drug with FDA also renders it misbranded under section 502(o) of the FD&C Act, and in violation of section 301(a) of the FD&C Act, 21 U.S.C. 352(o) and 331(a).
Complete, accurate and up-to-date establishment registration and drug listing information is essential to promote and protect patient safety. FDA relies on establishment registration and drug listing information for several key programs, including drug establishment inspections, supply chain security, and post-market surveillance. Drug registration and listing information is also widely used outside FDA for purposes such as electronic prescribing and electronic health records, insurance reimbursement, and patient education.
We note that this warning letter only addresses registration and listing issues associated with your product. It is not intended to be an all-inclusive statement of violations that may exist in connection with your product. Your firm should investigate and determine the causes of any violations and take prompt actions to correct the violations and bring the product into compliance.
This letter notifies you of our concerns and provides you an opportunity to address them. Failure to adequately address this matter may result in legal action including, without limitation, seizure, and injunction.
Please notify FDA in writing, within 15 working days of receipt of this letter, of the specific steps you have taken to address any violations. Include an explanation of each step being taken to prevent the recurrence of violations, as well as copies of related documentation. If you cannot complete corrective actions within 15 working days, state the reason for the delay and the time within which you will do so. In absence of a corrective action, the deficient listing data will not be available for certification under 21 CFR 207.57(b)(2) requirements and will be ultimately inactivated by FDA. If you believe that your products are not in violation of the FD&C Act, include your reasoning and any supporting information for our consideration.
Your response should be sent to U.S. Food and Drug Administration, Center for Drug Evaluation and Research/Office of Compliance/Office of Unapproved Drugs and Labeling Compliance by e-mail to eDRLS@fda.hhs.gov. Please be aware that a manual override may be required for certain types of revisions made to an existing drug listing file. If you receive a validation error or have any questions regarding the contents of this letter, please contact us at eDRLS@fda.hhs.gov for further assistance. Include the case identification number, “2496” on all correspondence.
Citations and trends
Each 21 CFR section, ISO 13485 clause and issue type in this letter, how often it appears across all letters, and its trend by the year FDA issued the letters. 2026 runs to Nov 3, 2026, compared with the same dates last year. Select a row or a bar to see those letters in Letters. As cited in this historical letter, not a statement of current requirements.
Regulations
Also cited: 21 CFR 207
Issue types
Record details
- Issuing center
- Center for Drug Evaluation and Research
- Issuing office
- Center for Drug Evaluation and Research
- Location
- Mason, OH, United States
- Letter posted date
- Mar 21, 2023
- Letter issue date
- Mar 14, 2023
- Addressed to
- Not recorded
- Inspection dates
- Not recorded
- Response window
- 15 working days after receipt of this letter
Read the source clause
Please notify FDA in writing, within 15 working days of receipt of this letter, of the specific steps you have taken to address any violations.
- Record length
- 839 words · 1 recorded redactions
- Published status
- Close-out published Mar 31, 2023
- Original letter
- View on FDA.gov (opens in a new tab)
- Dataset last checked
- Nov 11, 2026 · How this is built
A response window is not a calculated due date. Source excerpts are selected passages. Finding interpretations and categories are model-assisted. Verify the original letter before relying on a finding.