Guided Therapeutics, Inc.
15835 Peachtree Corners East, Suite B
Norcross, Georgia 30092
January 23, 2023
VIA EDGAR
Benjamin Richie
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4561
Re: | Guided Therapeutics, Inc. |
| Registration Statement on Form S-1 |
| Filed January 13, 2023 |
| File No. 333-269229 |
Dear Mr. Richie:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Guided Therapeutics, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Wednesday, January 25, 2023, or as soon as thereafter practicable.
| Very truly yours, |
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| /s/ Gene S. Cartwright |
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| Gene S. Cartwright |
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| Chief Executive Officer |
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cc: | Ellenoff Grossman & Schole LLP |
