May 4, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Electromedical Technologies, Inc. (the "Company")
Registration Statement on Form S-1/A filed April 28, 2021
File No. 333-253589
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at Thursday, May 6, 2021 at 9:00 AM Eastern Daylight Savings Time, or as soon thereafter as is practicable.
Very truly yours,
Electromedical Technologies, Inc.
By: /s/ Matthew Wolfson
Name: Matthew Wolfson
Title: Chief Executive Officer
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