CUTLER LAW GROUP
M. Richard Cutler, Esq
Corporate Securities Law
M Gregory Cutler, Esq.
Admitted in California & Texas
Admitted in Florida
December 26, 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 December 9, 2011
File No. 333-176389
Gentlemen and Ladies:
We are in receipt of your correspondence dated December 15, 2011, and addressed to Johnnie D. Johnson, Chief Executive Officer and Chief Financial Officer of the Company. This letter is to provide information with respect to our response to your letter.
We have completed our draft of Post Effective Amendment no. 4 to the Form S-8. Due to the nature of the filing, the document must now undergo a new, full review by our Independent Public Accounting Firm. We will be able to file the amendment and our responsive comments as soon as this is completed. Due to the holidays, we anticipate being able to file our response on or before January 10. If the review is completed sooner we will file as soon as completed.
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
