B A K E R TRI-CITIES TENNESSEE/VIRGINIA
DONELSON 100 MED TECH PARKWAY
BEARMAN, CALDWELL SUITE 200
& BERKOWITZ, PC JOHNSON CITY, TENNESSEE 37604
PHONE: 423.928.0181
FAX: 423.928.5694
KINGSPORT: 423.246.6191
MAILING ADDRESS:
P.O. BOX 3038
JOHNSON CITY, TENNESSEE 37602
www.bakerdonelson.com
Linda Crouch, Shareholder
Direct Dial: 423.928.0181
Direct Fax: 423.979.7623
E-Mail Address: lcrouch@bakerdonelson.com
January 4, 2011
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Vanessa Robertson, Staff Accountant
VIA EDGAR
| | Re: | Provectus Pharmaceuticals, Inc., File No. 000-9410 |
Dear Ms. Robertson:
Provectus Pharmaceuticals, Inc. (the "Company") received your letter dated December 23, 2010 relating to comments to the Company's Form 10-K for the fiscal year ended December 31, 2009 and Form 10-Q for the quarterly period ended September 30, 2010 (the "SEC Letter"). The Company requests an extension to reply to the SEC Letter, and anticipates filing such reply on or before January 21, 2011.
Thank you for your assistance in this matter. Please contact me at the number above if there are any matters we need to discuss prior to the Company submitting its reply to the SEC Letter.
Sincerely,
/s/ Linda Crouch
Linda Crouch, Shareholder
Cc: Mary Mast, Senior Staff Accountant
Jim B. Rosenberg, Senior Assistant Chief Accountant
Peter R. Culpepper, Chief Financial Officer
| ALABAMA • | GEORGIA • | LOUISIANA • | MISSISSIPPI • | TENNESSEE • | WASHINGTON, D.C. |
