Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
Division of Corporation Finance
Securities and Exchange Commission
Washington DC 20549
January 23, 2018
| Re: | Electromedical Technologies, Inc. (the “Company”) |
Amendment No. 2 to Offering Statement on Form 1 - A
Filed January 12, 2018
File No. 024-10743
Dear Ms. Ravitz:
We acknowledge receipt of comments in your letter of January 22, 2018, which we have set out below, together with our responses.
Part II – Offering Circular
Offering Perks, page 19
| 1. | We note your response to prior comment 2. Please revise your disclosure to clarify that you offer your Wellness Pro Plus devices retail at variable deep discounts to distributors. |
We have amended the disclosure on page 19 as requested.
Sincerely,
| /s/Jamie Ostrow | |
| Jamie Ostrow | |
| Partner | |
| CrowdCheck Law LLP (formerly KHLK, LLP) |
| cc: | Matthew Wolfson |
Electromedical Technologies, Inc.
| CrowdCheck Law LLP P.O. Box 70743, Washington D.C. 20024 |