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
Form 10-K for the Fiscal Year Ended June 30, 2010
Registration Statement File No. 0-29901
November 3, 2010
Ladies and Gentlemen,
This letter is being written as confirmation that we have spoken with your staff member, Attorney Susann Reilly, regarding our response to your comment letter dated October 22, 2010, and that per our discussion with Ms. Reilly, we will have our responses to you by November 19, 2010.
| | CAVITATION TECHNOLOGIES, INC. |
| | |
| | |
| | By: /s/ Roman Gordon |
| | Chief Executive Officer |
