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SEC Company Response from Electromedical Technologies, Inc (EMED) (CIK 0001715819) (EMED) — Dec 28, 2021

Electromedical Technologies, Inc (EMED) (CIK 0001715819)
Date: Dec. 28, 2021 · CIK: 0001715819 · Accession: 0001104659-21-154011

AI Filing Summary & Sentiment

File numbers found in text: 333-261802

Date
December 28, 2021
Author
/s/ Matthew Wolfson
Form
CORRESP
Company
Electromedical Technologies, Inc (EMED) (CIK 0001715819)

Letter

Securities and Exchange Commission Division of Corporation Finance Registration Statement on Form S-1 Filed December 21, 2021 File No. 333-261802 Your Correspondence dated December 28, 2021

Re: Electromedical Technologies, Inc.

Dear Ms. Crotty and Mr. Hagius:

The following responses are submitted to the Commission’s December 28, 2021 comments concerning our Form S-1 filing.

Registration Statement on Form S-1

Cover Page

1. As you are not eligible to incorporate your future filings by reference because you are a penny stock, please remove the statement that your subsequently filed periodic and current reports are incorporated by reference into the prospectus. See General Instruction VII.D to Form S-1.

Response: The Company will amend its registration statement to remove statements that it will incorporate by reference subsequently filed periodic and current reports

2. Please confirm that you have executed a binding purchase agreement with White Lion LLC and revise the filing accordingly. While you disclose on this page and throughout the filing that the Purchase Notices with White Lion LLC will be "irrevocable," it is not clear if the underlying agreement is executed and binding.

Response: The Company will amend its registration statement to include a disclosure that its common stock purchase agreement and registration rights agreement with White Lion are executed and binding.

Exhibit Index, page 120

3. The majority of the hyperlinked exhibits starting at exhibit 10.5 do not appear to correctly track the exhibits listed in the exhibit index. Please revise. Most critically, please ensure that you have properly

16561 N. 92nd St · Suite D101 · Scottsdale, AZ 85260 · Voice: (888)-880-7888 · Fax: 480-452-1518

December 28, 2021

Ms. Laura Crotty

Mr. Dillon Hagius

Page 2 of 2

filed the Common Stock Purchase and Registration Rights Agreements with White Lion Capital LLC as exhibits. These Agreements are currently listed as having been filed as exhibits 10.21 and 10.22, but the hyperlinks do not correspond to these exhibits, nor does it appear that that you filed the Agreements elsewhere.

Response: The Company will amend its registration statement to correct any hyperlinks to exhibits. The Company previously filed the common stock purchase agreement and registration rights agreement with White Lion as exhibits to its Form 10-Q for the quarter ended September 30, 2021. The Company will re-submit each as exhibits to its amended filing.

Very truly yours,
By:
/s/ Matthew Wolfson

Show Raw Text
CORRESP
1
filename1.htm

December 28, 2021

Ms. Laura Crotty

Mr. Dillon Hagius

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NW

Washington, DC 20549

    Re:
    Electromedical Technologies, Inc.

    Registration Statement on Form S-1 Filed December 21, 2021

    File No. 333-261802

    Your Correspondence dated December 28, 2021

Dear Ms. Crotty and Mr. Hagius:

The following responses are submitted to the Commission’s
December 28, 2021 comments concerning our Form S-1 filing.

Registration Statement on Form S-1

Cover Page

1. As you are not eligible to incorporate your
future filings by reference because you are a penny stock, please remove the statement that your subsequently filed periodic and current
reports are incorporated by reference into the prospectus. See General Instruction VII.D to Form S-1.

Response: The Company
will amend its registration statement to remove statements that it will incorporate by reference subsequently filed periodic and current
reports

2. Please confirm that you have executed a binding
purchase agreement with White Lion LLC and revise the filing accordingly. While you disclose on this page and throughout the filing
that the Purchase Notices with White Lion LLC will be "irrevocable," it is not clear if the underlying agreement is executed
and binding.

Response: The Company
will amend its registration statement to include a disclosure that its common stock purchase agreement and registration rights agreement
with White Lion are executed and binding.

Exhibit Index, page 120

3. The majority of the hyperlinked exhibits starting
at exhibit 10.5 do not appear to correctly track the exhibits listed in the exhibit index. Please revise. Most critically, please ensure
that you have properly

16561 N.
92nd St · Suite D101 ·
Scottsdale, AZ 85260 · Voice: (888)-880-7888 ·
Fax: 480-452-1518

December 28, 2021

Ms. Laura Crotty

Mr. Dillon Hagius

Page 2 of 2

filed the Common Stock Purchase and Registration
Rights Agreements with White Lion Capital LLC as exhibits. These Agreements are currently listed as having been filed as exhibits 10.21
and 10.22, but the hyperlinks do not correspond to these exhibits, nor does it appear that that you filed the Agreements elsewhere.

Response: The Company
will amend its registration statement to correct any hyperlinks to exhibits. The Company previously filed the common stock purchase agreement
and registration rights agreement with White Lion as exhibits to its Form 10-Q for the quarter ended September 30, 2021. The
Company will re-submit each as exhibits to its amended filing.

Very truly yours,

    By:
     /s/ Matthew Wolfson

    Chief Executive Officer

    Chief Financial Officer

16561 N. 92nd St · Suite D101 ·
Scottsdale, AZ 85260 · Voice: (888)-880-7888 · Fax: 480-452-1518