CUTLER LAW GROUP
M. Richard Cutler, Esq
Corporate Securities Law
M Gregory Cutler, Esq.
Admitted in California & Texas
Admitted in Florida
December 8, 2011
Stephen Krikorian, Accounting Branch Chief
Evan S. Jacobson, Staff Attorney
Mark P. Shuman, Branch Chief – Legal
Melissa Walsh, Staff Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
Re:
Competitive Technologies, Inc.
Form 10-K/A for the Fiscal Year Ended July 31, 2010
Filed September 15, 2011
File No. 001-08696
Post-Effective Amendment to Form S-8 Filed November 1, 2011
File No. 333-176389
Gentlemen and Ladies:
We are in receipt of your correspondence dated November 17, 2011, and addressed to Johnnie D. Johnson, Chief Executive Officer and Chief Financial Officer of the Company. This letter is to provide the Commission with information with respect to our response to your comment letter.
We have prepared our responsive letter to your comment letter, as well as a Post-Effective amendment to our Form S-8, however the filing of the Post-Effective amendment requires a new review by the Company’s auditor. The letter and amendment are currently being reviewed. We expect to receive consent from the auditor to file by Monday, December 12, 2011 at the latest.
Thank you for your time and attention to this matter. Please do not hesitate to contact us should you need anything further.
Best Regards,
\s\ M. Richard Cutler
M. Richard Cutler
Cutler Law Group
3355 W. Alabama St. Suite 1150
Tel (713) 888-0040
Houston, Texas 77098
www.cutlerlaw.com
Fax (800) 836-0714
