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