TECH LABORATORIES, INC.
                               195 Route 9 South,
                               Manalapan, NJ 07726
                                 (973) 427-5333


August 22, 2006

Thomas Jones
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
Washington, D.C. 20549

         Re:      Tech Laboratories, Inc.
                  Preliminary Proxy Materials
                  Filed on July 21, 2006
                  File No. 0-30172


Dear Mr. Jones:

We are in receipt of your letter dated July 21, 2006 regarding the above
referenced filing. Please note that we are aware that:


     o      The Company is  responsible  for the  adequacy  and  accuracy of the
     disclosure in the filing;

     o      Staff  comments  or  changes  to  disclosure  in  response  to Staff
     comments  do not  foreclose  the  Commission  from  taking any action  with
     respect to the filing; and

     o      The  Company  may not  assert  staff  comments  as a defense  in any
     proceeding  initiated  by the  Commission  or any person  under the federal
     securities law of the United States.


Very truly yours,

TECH LABORATORIES, INC.

/s/ Donna Silverman
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Donna Silverman
President