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January 18, 2022

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re: ElectroMedical Technologies, Inc. (the "Company")

Registration Statement on Form S-1

File No. 333-261802

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at Thursday, January 20, 2022, at 9:00 AM Eastern Daylight Savings Time, or as soon thereafter as is practicable.

 

 

  Very truly yours,
   
  /s/ Matthew Wolfson, CEO, CFO
   
  Electromedical Technologies, Inc.

 

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