0001553350-13-000515.txt : 20130905 0001553350-13-000515.hdr.sgml : 20130905 20130805170203 ACCESSION NUMBER: 0001553350-13-000515 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130805 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: 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 Correspondence



MICHAEL D. HARRIS


E-MAIL ADDRESS:

mharris@nasonyeager.com

NASON YEAGER GERSON

WHITE&LIOCE, P.A.


ATTORNEYS AT LAW


SABADELL UNITED  BANK TOWER
1645 PALM BEACH LAKES BOULEVARD
SUITE 1200
WEST PALM BEACH, FLORIDA 33401

————

TELEPHONE (561) 686-3307 FACSIMILE (561) 686-5442

www.nasonyeager.com

 


DIRECT DIAL:

(561) 471-3507


FAX NUMBER:

(561) 686-5442

 

 

 

August 5, 2013



VIA EDGAR

Ms. Pamela Long

Division of Corporation Finance

U.S. Securities and Exchange Commission

Washington, DC  20546


Dear Ms. Long:


Earlier today, GelTech Solutions, Inc. filed a Post-Effective Amendment to its Form S-1 (File No. 333-178911) to provide the disclosure proposed to the Staff  in our response letter dated July 18, 2013 (see page 12 for the added risk factor and page 22 for the added disclosure under Liquidity and Capital Resource Considerations) and provide other appropriate updates.  Please do not hesitate to call me or my associate, Brian Bernstein, at (561) 686-3307 if you have any questions.  

 

 

Very truly yours,

 

 

 

NASON, YEAGER, GERSON,

 

WHITE & LIOCE, P.A.

 

 

 

 

 

/s/ Michael D. Harris

 

 

 

 

 

MICHAEL D. HARRIS



cc:

Mr. Michael Cordani (via email)

Mr. Michael Hull (via email)