MICHAEL D. HARRIS E-MAIL ADDRESS: mharris@nasonyeager.com | NASONYEAGERGERSON WHITE&LIOCE, P.A. ATTORNEYS AT LAW SABADELL UNITED BANK TOWER ———— TELEPHONE (561) 686-3307 FACSIMILE (561) 686-5442 www.nasonyeager.com
| DIRECT DIAL: (561) 471-3507 FAX NUMBER: (561) 686-5442 |
|
|
|
June 7, 2013
VIA EDGAR
Ms. Pamela Long
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, DC 20546
Dear Ms. Long:
Earlier today, GelTech Solutions, Inc. (the “Company”) filed a Post-Effective Amendment to its Form S-1 (File No. 333-178911) to update the financial information in its Registration Statement. Please do not hesitate to call me or my associate, Brian Bernstein, at (561) 686-3307 if you have any questions.
| Very truly yours, |
|
|
| NASON, YEAGER, GERSON, |
| WHITE & LIOCE, P.A. |
|
|
|
|
| /s/ Michael D. Harris |
|
|
|
|
| MICHAEL D. HARRIS |
cc:
Mr. Michael Cordani (via email)
Mr. Michael Hull (via email)