United States Securities and Exchange Commission
Washington, DC 20549-0306
Division of Corporate Finance
Mail Stop 3561
| Re: | Cavitation Technologies, Inc. Form 10-K for Fiscal Year Ended June 30, 2009 Forms 10-Q for the Quarterly Periods Ended September 30, 2009 and December 31, 2009 |
Registration Statement File No. 0-29901
April 22, 2010
Ladies and Gentlemen,
We are writing to inform you that we will be submitting the amended 10-K and 10-Q filings simultaneously with our 3rd quarter (March 31, 2010) 10-Q filing which will be on or prior to May 15, 2010. Our accounting staff are working diligently to make sure that the amendments in our 10-K and 10-Q are properly reflected in our current (3-31-2010) 10-Q filing.
| | CAVITATION TECHNOLOGIES, INC. | |
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| | By: | s/Roman Gordon/ | |
| | | Chief Executive Officer | |
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