Ciralight Global, Inc. 670 E. Parkridge, Suite 112 Corona, California 92879 (877) 520-5005 September 20, 2011 Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing and Construction 100 F Street, NE Washington, D.C. 20549 Attention: Pamela A. Long, Assistant Director Division of Corporation Finance Craig E. Slivka, Special Counsel Re: Ciralight Global, Inc. Registration Statement on Form S-1 Post-Effective Amendment No. 1 File No. 333-165638 Dear Madam or Sir, Ciralight Global, Inc. is filing herewith Post-Effective Amendment No. 1 to the referenced Form S-1 ("Form S-1/A"). The purpose of this amendment is to update the filing by including our audited financial statements for the fiscal year ended December 31, 2010, and to include interim (unaudited) financial information contained in our Form 10-Qs for the first and second quarters of 2011. We have also updated information about Ciralight Global's business, the Management's Discussion and Analysis and Executive Compensation sections and Item 15 of Part II. We have also included updated Consents of our counsel and auditors and an updated legal opinion of our counsel. We have never issued a prospectus related to this offering, and none of the shares of our selling shareholders have been offered or sold pursuant to this filing, as we had no market for our common stock. However, we have been working with Wilson-Davis Securities, who filed a Form 211 with FINRA, so that our common stock can be quoted on the OTCBB. We anticipate that the Form 211 will be cleared by FINRA in the next few days. General Amendments to Our Filing In addition to the amendments and revisions described above, we have made various minor updating revisions to the dates of information in some of the tables and other sections in the filing and we have corrected a few typographical errors. Please address any further comments to our attorney, David E. Wise, Esq. Mr. Wise's contact information is set forth below: Law Offices of David E. Wise Attorney at Law The Colonnade 9901 IH-10 West, Suite 800 San Antonio, Texas 78230 Telephone: (210) 558-2858 Facsimile: (210) 579-1775 Email: wiselaw@gvtc.com Sincerely, By: /s/ Jeffrey S. Brain --------------------------------- Jeffrey S. Brain President