United States Securities and Exchange Commission

Washington, DC 20549-0306

Division of Corporate Finance

Mail Stop 3561

Re:  Cavitation Technologies, Inc.

Form 10-K for Fiscal Year Ended June 30, 2009

Form 10-K for the Fiscal Year Ended June 30, 2010

 Registration Statement File No. 0-29901

November 3, 2010

Ladies and Gentlemen,

This letter is being written as confirmation that we have spoken with your staff member, Attorney Susann Reilly, regarding our response to your comment letter dated October 22, 2010, and that per our discussion with Ms. Reilly, we will have our responses to you by November 19, 2010.

CAVITATION TECHNOLOGIES, INC.

By: /s/ Roman Gordon

Chief Executive Officer