-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Pc5A6oLtoe4hppAIY7ySR1UXZGcUIB2dYPl5AAKbr5ToZUbuUWw4frmg8xwKc33F d8gA9eiue1AwiIB8udZu8A== 0001116502-07-002273.txt : 20080211 0001116502-07-002273.hdr.sgml : 20080211 20071219133119 ACCESSION NUMBER: 0001116502-07-002273 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GelTech Solutions, Inc. CENTRAL INDEX KEY: 0001403676 STANDARD INDUSTRIAL CLASSIFICATION: PLASTIC MAIL, SYNTH RESIN/RUBBER, CELLULOS (NO GLASS) [2820] IRS NUMBER: 562600575 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1460 PARK LANE SOUTH STREET 2: SUITE 1 CITY: JUPITER STATE: FL ZIP: 33458 BUSINESS PHONE: 561-427-6144 MAIL ADDRESS: STREET 1: 1460 PARK LANE SOUTH STREET 2: SUITE 1 CITY: JUPITER STATE: FL ZIP: 33458 CORRESP 1 filename1.htm United States Securities & Exchange Commission EDGAR Filing

GELTECH SOLUTIONS, INC.
1460 Park Lane South

Suite 1

Jupiter, FL 33458




December 19, 2007




VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E., Mail Stop 7010

Washington, D. C. 20549

Attention:  Jennifer R. Hardy

Legal Branch Chief


Re:

GelTech Solutions, Inc./SB-2 Correspondence

Registration Statement on Form SB-2/Amendment No. 2

File No. 333-144736


Dear Ms. Hardy:


GelTech Solutions, Inc. (the “Company”) is hereby withdrawing its request, dated December 17, 2007, to accelerate the Company’s Registration Statement on Form SB-2 referenced above on December 20, 2007.


Very truly yours,


/s/ Michael Cordani


Michael Cordani

Chief Executive Officer


cc:

Michael D. Harris, Esq.



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