GELTECH SOLUTIONS, INC.
1460 Park Lane South
Suite 1
Jupiter, FL 33458
December 19, 2007
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E., Mail Stop 7010
Washington, D. C. 20549
Attention: Jennifer R. Hardy
Legal Branch Chief
Re:
GelTech Solutions, Inc./SB-2 Correspondence
Registration Statement on Form SB-2/Amendment No. 2
File No. 333-144736
Dear Ms. Hardy:
GelTech Solutions, Inc. (the “Company”) is hereby withdrawing its request, dated December 17, 2007, to accelerate the Company’s Registration Statement on Form SB-2 referenced above on December 20, 2007.
Very truly yours,
/s/ Michael Cordani
Michael Cordani
Chief Executive Officer
cc:
Michael D. Harris, Esq.