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             May 23, 2023

       Jerry Katzman
       President
       RetinalGenix Technologies Inc.
       1450 N. McDowell Blvd.
       Petaluma, CA 94954

                                                        Re: RetinalGenix
Technologies Inc.
                                                            Form 10-K filed
March 31, 2023
                                                            File No. 333-258528

       Dear Jerry Katzman:

                We issued a comment to you on the above captioned filing on May
2, 2023. As of the
       date of this letter, the comment remains outstanding and unresolved. We
expect you to provide a
       complete, substantive response to the comment by June 8, 2023. If you do
not respond, we will,
       consistent with our obligations under the Federal securities laws,
decide how we will seek to
       resolve the outstanding comment and complete our review of your filing
and your disclosure.
       Among other things, we may decide to release publicly, through the
agency's EDGAR system,
       all correspondence, including this letter, relating to the review of
your filings, consistent with the
       staff's decision to publicly release comment and response letters
relating to disclosure filings it
       has reviewed. Please contact Al Pavot at 202.551.3738 or Terence O'Brien
at 202.551.3355 with
       any questions.




             Sincerely,


             Division of Corporation Finance

             Office of Industrial Applications and

             Services