United
States Securities and Exchange Commission
Washington,
DC 20549-0306
Division
of Corporate Finance
Mail Stop
3561
Re:
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Cavitation
Technologies, Inc.
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Form 10-K
for Fiscal Year Ended June 30, 2009
Form 10-K
for the Fiscal Year Ended June 30, 2010
Registration
Statement File No. 0-29901
November
3, 2010
Ladies
and Gentlemen,
This letter is being written as
confirmation that we have spoken with your staff member, Attorney Susann Reilly,
regarding our response to your comment letter dated October 22, 2010, and that
per our discussion with Ms. Reilly, we will have our responses to you by
November 19, 2010.
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CAVITATION
TECHNOLOGIES, INC.
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By:
/s/ Roman Gordon
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Chief
Executive Officer
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