CORRESP 1 filename1.htm

 

February 10, 2012

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

 

Lpath, Inc. (the “Company”)

 

 

Registration Statement on Form S-1

 

 

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.

 

 

Very truly yours,

 

 

 

MORGAN JOSEPH TRIARTISAN, LLC

 

 

 

 

 

By:

/s/ Mary L. Malanoski

 

Name:

Mary L. Malanoski

 

Title:

Vice Chair

 

 

 

SUMMER STREET RESEARCH PARTNERS

 

 

 

 

 

By:

/s/ Al Sollami

 

Name:

Al Sollami

 

Title:

Chief Executive Officer