0001354488-12-001260.txt : 20120423 0001354488-12-001260.hdr.sgml : 20120423 20120321162602 ACCESSION NUMBER: 0001354488-12-001260 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120321 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GelTech Solutions, Inc. CENTRAL INDEX KEY: 0001403676 STANDARD INDUSTRIAL CLASSIFICATION: PLASTIC MATERIAL, SYNTH RESIN/RUBBER, CELLULOS (NO GLASS) [2820] IRS NUMBER: 562600575 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 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 gltc_corresp.htm
GELTECH SOLUTIONS, INC.
1460 Park Lane South
Suite 1
Jupiter, FL 33458


March 21, 2012


Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C.  20549
Attention: Ms. Pamela A. Long


Re:    GelTech Solutions, Inc. - Registration Statement on Form S-1; File No. 333-178911

Dear Ms. Long:

In accordance with Rule 461 promulgated pursuant to the Securities Act of 1933, GelTech Solutions, Inc. (the “Company”) is hereby requesting that the Company’s Registration Statement on Form S-1 be made effective on March 23, 2012 at 4:30 p.m., or as soon thereafter as may be practicable.

The Company acknowledges that:

●  
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●  
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

●  
the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions regarding this request, please contact Michael Harris or Brian Bernstein, our legal counsel at (561) 478-7077.


Very truly yours,

/s/ Michael Cordani
Michael Cordani
                                                                                                                Chief Executive Officer


cc:           Michael D. Harris, Esq.
cc:           Erin K. Jaskot, Esq.