GelTech Solutions, Inc.
1460 Park Lane South, Suite 1
Jupiter, FL 33458
(561) 427-6144
March 28, 2008
VIA EDGAR
Mr. Jeffrey Gordon
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E., Stop 7010
Washington, D.C. 20549
Re:
Form 8-K Item 4.01 filed March 21, 2008
File #0-52993
Dear Mr. Gordon:
In accordance with the Staff’s comment letter of March 26, 2008, GelTech Solutions, Inc. (the “Company”) is filing an amendment on Form 8-K/A. As requested, the Company acknowledges that:
·
the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
·
staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and
·
the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any further questions, please contact our counsel, Michael D. Harris, Esq. of Harris Cramer LLP at 561-689-4441.
Sincerely yours,
/s/ Michael Cordani
Michael Cordani
Chief Executive Officer