There is only one file type that uses the .VRPHOTO extension:
VR Photo Image
Image created by VR Photo, an iOS app used for making 3D rotating images; supports 4 to 32 frames, each of which can be imported from a JPEG image; can be accessed from the Stored Files view in the app and can be exported as HTML and shared over email or FTP from within the app.
VR Photo has been discontinued.
Updated: January 5, 2017