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SEC Company Response from COMPETITIVE TECHNOLOGIES INC (CIK 0000102198) — Mar 18, 2005

COMPETITIVE TECHNOLOGIES INC (CIK 0000102198)
Date: March 18, 2005 · CIK: 0000102198 · Accession: 0001104659-05-012035

AI Filing Summary & Sentiment

File numbers found in text: 333-113751

Date
March 22, 2005
Author
Vice President Chief
Form
CORRESP
Company
COMPETITIVE TECHNOLOGIES INC (CIK 0000102198)

Letter

Re: Competitive Technologies, Inc.

[Competitive Technologies, Inc. Letterhead]

March 18, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549-0405

Post Effective Amendment to Form S-1 on Form S-3

(Reg. No. 333-113751)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will become effective at 10:00 A.M. (Eastern time) on March 22, 2005, or as soon thereafter as possible.

The undersigned understands that this request for acceleration will be considered confirmation of the undersigned’s awareness of the undersigned’s obligations under the Act.

The disclosure in the filing is the responsibility of the registrant. The registrant acknowledges that staff comment or changes in response to staff comment in the proposed disclosure in the registration statement may not be asserted as a defense in any proceeding which may be brought by any person with respect to this matter. The registrant also represents to the Commission that should 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 and the registrant represents that it will 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 registrant further acknowledges, that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective does not relieve the registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing.

COMPETITIVE TECHNOLOGIES, INC.

By:

/s/ Michael D. Davidson

Vice President Chief Financial Officer and

Principal Accounting Officer

Show Raw Text
CORRESP
1
filename1.htm

[Competitive
Technologies, Inc. Letterhead]

March
18, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549-0405

                Re:          Competitive
Technologies, Inc.

                                Post
Effective Amendment to Form S-1 on Form S-3

                                (Reg.
No. 333-113751)

Ladies and Gentlemen:

                Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the
undersigned respectfully requests that the effective date for the Registration
Statement referred to above be accelerated so that it will become effective at
10:00 A.M. (Eastern time) on March 22, 2005, or as soon thereafter as possible.

                The
undersigned understands that this request for acceleration will be considered
confirmation of the undersigned’s awareness of the undersigned’s obligations
under the Act.

                The
disclosure in the filing is the responsibility of the registrant.  The registrant acknowledges that staff
comment or changes in response to staff comment in the proposed disclosure in
the registration statement may not be asserted as a defense in any proceeding
which may be brought by any person with respect to this matter.  The registrant also represents to the
Commission that should 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 and the registrant represents
that it will 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
registrant further acknowledges, that the action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the filing
effective does not relieve the registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing.

  COMPETITIVE TECHNOLOGIES,
  INC.

  By:

   /s/ Michael D. Davidson

  Vice President Chief
  Financial Officer and

  Principal Accounting
  Officer