CORRESP 1 filename1.txt CUTLER LAW GROUP Attorneys at Law M. Richard Cutler, Esq.* 3355 West Alabama, Suite 1150 M Gregory Cutler, Esq.** Houston, Texas 77098 (713) 888-0040 Tel (800) 836-0714 Fax *Admitted in California & Texas www.cutlerlaw.com **Admitted in Florida ================================================================================ July 2, 2010 Stephani Bouvet, Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-4561 Re: Competitive Technologies, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed June 30, 2010 File No. 333-167273 Ms. Bouvet: Pursuant to our conversation, this letter withdraws the request for acceleration of effectiveness of the above-referenced Registration Statement which we filed yesterday pending completion of your review of outstanding comments, which you advised you anticipate in the next few business days. We will file an updated request for acceleration when you have had a chance to complete your review. Your consideration is appreciated. Very truly yours, /s/ M. Richard Cutler M. Richard Cutler Cutler law Group