Untenable financial costs are cited as the reason for British Vita (Manchester / UK; www.britishvita.com) to shut its Vitafoam PU foam conversion plant in High Wycombe / UK. The closure, by December of this year, will result in the loss of 35 jobs. Production is being transferred to one of Vita's four other foam converting plants in the UK. The Vitafoam business has been hit by a downturn in sales this year that has resulted in a series of redundancies at its plants over the last six months. It is the third factory closure announced recently by the Texas Pacific Group, the new owner of British Vita, as it prepares its business plans for 2006.