February 27, 2008
VIA EDGAR
Office of Filings and Information Services
SEC Headquarters
100 F. St., NE
Washington, DC 20549
Re: Retractable Technologies, Inc.
(Commission File No. 000-30885)- Form 10-K/A
Gentlemen:
Attached hereto for filing is a Form 10-K/A to be filed on behalf of Retractable Technologies, Inc. The purpose of this letter is to confirm that the financial statements in the report do not reflect a change from the preceding year in any accounting principles or practices, or in the method of applying any such principles or practices.
| Very truly yours, | ||
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| /s/ Douglas W. Cowan |
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| Douglas W. Cowan | |
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| Chief Financial Officer | |
