0001360865-11-000023.txt : 20120217 0001360865-11-000023.hdr.sgml : 20120217 20110216173217 ACCESSION NUMBER: 0001360865-11-000023 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMPETITIVE TECHNOLOGIES INC CENTRAL INDEX KEY: 0000102198 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 362664428 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1375 KINGS HIGHWAY EAST CITY: FAIRFIELD STATE: CT ZIP: 06824 BUSINESS PHONE: (203) 368-6044 MAIL ADDRESS: STREET 1: 1375 KINGS HIGHWAY EAST CITY: FAIRFIELD STATE: CT ZIP: 06824 FORMER COMPANY: FORMER CONFORMED NAME: UNIVERSITY PATENTS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.txt CUTLER LAW GROUP Attorneys at Law M. Richard Cutler, Esq.* 3355 W. Alabama Ste. 1150 M Gregory Cutler, Esq.** Houston, Texas 77098 Tel (713) 888-0040 Fax (800) 836-0714 *Admitted in California & Texas www.cutlerlaw.com **Admitted in Florida ================================================================================ February 16, 2011 Stephen Krikorian, Accounting Branch Chief Evan S. Jacobson, Staff Attorney Mark P. Shuman, Branch Chief - Legal Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-4561 Re: Competitive Technologies, Inc. Form 10-K for the Fiscal Year Ended July 31, 2010 Form 10-Q for the Quarterly Period Ended October 31, 2010 Form 8-Ks Filed on September 13, 2010 and December 15, 2010 File No. 001-08696 Gentlemen and Ladies: We are in receipt of your correspondence dated February 2, 2010, and addressed to Johnnie D. Johnson, Chief Executive Officer and Chief Financial Officer of the Company. We acknowledge and recognize that the Commission has requested our response within 10 businesses days. This letter is to request an extension of time in order to submit our response to comments contained in your letter of February 2. Although we have attempted to have our response completed by the deadline, the Company has been unable to complete both the response and its Form 10-Q for the Transitional Period Ended December 31, 2010, which after extension is due on Tuesday, February 22, 2011. In addition, several of our responses are dependent upon completion of the financial statements to be filed with the 10-Q. We anticipate completing and filing our response letter and related amended filings shortly after completing and filing the 10-Q, but in any event no later than an additional ten business days. **** Please feel free to call me at any of the numbers listed on this letter if you have further questions or comments. Very truly yours, \s\ M. Richard Cutler Cutler law Group