| April 10, 2013 | Cellteck, Inc. 1999 Avenue of the Stars Suite 2520 Los Angeles, CA 90067 |
| VIA EDGAR | Nikolas Konstant |
| nkonstant@eos-petro.com | |
| Roger Schwall | |
Assistant Director United States Securities & Exchange Commission Division of Corporate Finance 100 F. Street, N.E. | T: (310) 552-1555 F: (310) 277-0591 |
| Re: | Cellteck, Inc. | |
| Amendment No. 2 to Current Report on Form 8-K | ||
| Filed March 11, 2013 | ||
| File No. 000-53246 |
Dear Mr. Schwall:
On behalf of Cellteck, Inc. (the “Company”), this letter supplements a response to the April 3, 2013 letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) with respect to the above-referenced filing. The comments in the Staff’s April 3, 2013 letter are responded to by the Company’s outside counsel, Baker & Hostetler LLP, in a letter filed via EDGAR simultaneously with the filing of this letter.
The Company acknowledges that, in responding to the comments set forth in the Staff’s April 3, 2013 letter:
| · | 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 do not foreclose the SEC from taking any action with respect to the filings; and |
| · | The Company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. |
The Company hopes that your inquiries have been fully addressed. Please contact Jeffrey P. Berg of Baker & Hostetler LLP at (310) 442-8850 orjberg@bakerlaw.comif you should have any further questions.
| Sincerely, |
| CELLTECK INC. | |
| /s/ Nikolas Konstant | |
Nikolas Konstant | |
| CEO and CFO |
