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UPLOAD Filing

Lifeloc Technologies, Inc
Date: April 28, 2025 · CIK: 0001493137 · Accession: 0000000000-25-004472

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File numbers found in text: 333-286647

Date
April 28, 2025
Author
Division of
Form
UPLOAD
Company
Lifeloc Technologies, Inc

Letter

Re: Lifeloc Technologies, Inc. Registration Statement on Form S-4 Filed April 18, 2025 File No. 333-286647 Dear Wayne Willkomm Ph.D.:

April 28, 2025

Wayne Willkomm, Ph.D. Chief Executive Officer Lifeloc Technologies, Inc. 12441 West 49th Ave., Unit 4 Wheat Ridge, Colorado 80033

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jane Park at 202-551-7439 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Elisabeth Polizzi Oertle, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 28, 2025

Wayne Willkomm, Ph.D.
Chief Executive Officer
Lifeloc Technologies, Inc.
12441 West 49th Ave., Unit 4
Wheat Ridge, Colorado 80033

 Re: Lifeloc Technologies, Inc.
 Registration Statement on Form S-4
 Filed April 18, 2025
 File No. 333-286647
Dear Wayne Willkomm Ph.D.:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Jane Park at 202-551-7439 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: Elisabeth Polizzi Oertle, Esq.
</TEXT>
</DOCUMENT>