February 10, 2012
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: |
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Lpath, Inc. (the Company) |
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Registration Statement on Form S-1 |
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Registration File No. 333-178352 |
Ladies and Gentlemen:
In connection with the above-captioned registration statement, and pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the Act), the undersigned hereby join in the request of the Company that the effective date of such registration statement be accelerated to 4:00 p.m., Eastern Time, on February 13, 2012, or as soon thereafter as practicable.
In making this request the undersigned acknowledges that it is aware of its obligations under the Act as they relate to the public offering of securities pursuant to the registration statement.
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Very truly yours, | ||||
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MORGAN JOSEPH TRIARTISAN, LLC | ||||
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By: |
/s/ Mary L. Malanoski | |||
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Name: |
Mary L. Malanoski | |||
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Title: |
Vice Chair | |||
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SUMMER STREET RESEARCH PARTNERS | ||||
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By: |
/s/ Al Sollami | |||
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Name: |
Al Sollami | |||
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Title: |
Chief Executive Officer | |||