CUTLER LAW GROUP
M. Richard Cutler, Esq
Corporate Securities Law
M Gregory Cutler, Esq.
Admitted in California & Texas
Admitted in Florida
September 7, 2011
Stephen Krikorian, Accounting Branch Chief
Evan S. Jacobson, Staff Attorney
Mark P. Shuman, Branch Chief - Legal
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
Re:
Competitive Technologies, Inc.
Form 10-K for the Fiscal Year Ended July 31, 2010 Filed October 27, 2010
Form 10-K/A for the Fiscal Year Ended July 31, 2010 Filed March 4, 2011
Form 10-Q for the Quarterly Period Ended October 31, 2010 Filed December 15, 2010
Form 10-Q/A for the Quarterly Period Ended October 31, 2010 Filed March 4, 2011
Transition Report on Form 10-Q for the Transition Period from November 1, 2010 to December 31, 2010 Filed February 22, 2011
Form 10-Q for the Quarterly Period Ended March 31, 2011 Filed May 20, 2011
Form 8-Ks Filed on September 13, 2010, December 15, 2010,
February 11, 2011, March 1, 2011, April 19, 2011, and May 4, 2011
File No. 001-08696
Gentlemen and Ladies:
We are in receipt of your correspondence dated August 23, 2011, and addressed to Johnnie D. Johnson, Chief Executive Officer and Chief Financial Officer of the Company. We acknowledge and recognize that the Commission has requested our response within ten businesses days. This letter is to request an additional extension of time in order to submit our response to comments contained in your letter.
We have been unable to complete our response by today’s deadline due to the amount of time needed to work with the Company’s auditors to determine proper revenue recognition procedures. We anticipate completing and filing our response as soon as possible, but in any case on or before September 15, 2011.
Please feel free to call me at any of the numbers listed on this letter if you have further questions or comments.
Best Regards,
\s\ M Gregory Cutler
M Gregory Cutler
3355 W. Alabama St. Suite 1150
Tel (713) 888-0040
Houston, Texas 77098
www.cutlerlaw.com
Fax (800) 836-0714
