United States securities and exchange commission logo July 10, 2020 Kristie L. LaRose Vice President of Finance and Administration Lifeloc Technologies, Inc 12441 West 49th Avenue. Unit #4 Wheat Ridge, CO 80033 Re: Lifeloc Technologies, Inc Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 24, 2020 File No. 000-54319 Dear Ms. LaRose: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences