REVOLUTIONS MEDICAL CORPORATION
670 MARINA DRIVE, 3RD FLOOR
CHARLESTON, SC 29492
November 10, 2011
Amanda Ravitz
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N E
Washington, D.C. 20549
| | Re: | Revolutions Medical Corporation |
Registration Statement on Form S-1/A
Filed on November 3, 2011
File No. 333-173340
Dear Ms. Ravitz:
Revolutions Medical Corporation (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement so that it may become effective at 5:30 p.m., Eastern Standard Time, November 10, 2011, or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Joseph M. Lucosky at (732) 395-4400.
In connection with the Company’s request for acceleration of effectiveness of the above-referenced Registration Statement, the Company acknowledges the following:
| (1) | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| (2) | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| (3) | The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States. |
| | | Very truly yours, |
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| | | REVOLUTIONS MEDICAL CORPORATION |
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| | | By: | /s/ Rondald L. Wheet | |
| | | | Name: Rondald L. Wheet | |
| | | | Title: Chief Executive Officer | |
