CORRESP 1 filename1.htm

  

April 5, 2016

VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549

  Re: Guided Therapeutics, Inc.  
    Registration Statement on Form S-1 (File No. 333-210387  

Ladies/Gentlemen:

Guided Therapeutics, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced filing to April 7, 2016 at 5:00 p.m. or as soon as practicable thereafter.

The Company hereby acknowledges that:

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Company is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above-referenced filing.

  Very truly yours,
   
/s/ Gene S. Cartwright
  Gene S. Cartwright
  President, Chief Executive Officer and Acting Chief
  Financial Officer