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CORRESP
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 Correspondence

 Lifeloc Technologies, Inc.

 12441 West 49TH Ave Unit #4

 Wheat Ridge, CO, 80033

 April 28, 2025

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Jane Park

 Re: Lifeloc Technologies, Inc.
 Registration Statement on Form S-4 (File No. 333-286647)
 Request for Acceleration of Effectiveness

 Dear Ms. Park:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended (the
"Securities Act"), Lifeloc Technologies, Inc. (the "Company") hereby respectfully requests that the effective
date of the above-referenced Registration Statement on Form S-4 be accelerated so that it will become effective at 4:00 p.m., Eastern
Time, on April 30, 2025, or as soon thereafter as practicable.

 The Company acknowledges that:

 Should the Securities and Exchange Commission (the "Commission")
or the staff (the "Staff"), acting pursuant to delegated authority, declare the registration statement effective, it does
not foreclose the Commission from taking any action with respect to the registration statement;

 The action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the registration statement effective does not relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the registration statement; and

 The Company may not assert 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.

 Please contact Elisabeth Polizzi Oertle of Orbital Law Group, at (720)
772-9983 or liz@orbital.law, with any questions regarding this request.

 Sincerely,

 Lifeloc Technologies, Inc.

 By: /s/ Wayne Willkomm

 Name: Wayne Willkomm, PhD

 Title: Chief Executive Officer

<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>

United States securities and exchange commission logo
July 10, 2020
Kristie L. LaRose
Vice President of Finance and Administration
Lifeloc Technologies, Inc
12441 West 49th Avenue. Unit #4
Wheat Ridge, CO 80033
Re:Lifeloc Technologies, Inc
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 24, 2020
File No. 000-54319
Dear Ms. LaRose:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences

United States securities and exchange commission logo
July 6, 2020
Kristie L. LaRose
Vice President of Finance and Administration
Lifeloc Technologies, Inc
12441 West 49th Avenue. Unit #4
Wheat Ridge, CO 80033
Re:Lifeloc Technologies, Inc
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 24, 2020
Form 10-Q for the Fiscal Quarter Ended March 31, 2020
Filed May 13, 2020
File No. 000-54319
Dear Ms. LaRose:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2019
Note 2. Summary of Significant Accounting Policies
Inventories, page 26
1.We note your disclosure that inventories are carried at the lower of cost or market. Please
tell us how this is consistent with ASC 330-10-35-1B, which indicates that inventories
should be valued at the lower of cost or net realizable value. Alternatively, revise your
disclosures in future filings to state, if true, that inventories are stated at the lower of cost
or net realizable value.

 FirstName LastNameKristie L. LaRose
 Comapany NameLifeloc Technologies, Inc
 July 6, 2020 Page 2
 FirstName LastName
Kristie L. LaRose
Lifeloc Technologies, Inc
July 6, 2020
Page 2
Item 9A. Controls and Procedures
Management's Annual Report on Internal Control over Financial Reporting, page 35
2.We note that COSO issued the Internal Control-Integrated Framework in 2013. Please
revise future filings to correct the year of its issuance.
Form 10-Q for the Fiscal Quarter Ended March 31, 2020
Exhibits
3.We note that both certifications filed as Exhibit 31.1 and 31.2 are signed by your Principal
Accounting Officer and that Exhibit 31.1 refers to your Principal Executive Officer in the
introduction. Please amend the filing to provide a corrected certification that is signed by
your Principal Executive Officer.  Refer to Item 601(b)(31) of Regulation S-K.
            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.
            You may contact Gary Newberry at (202) 551-3761 or Kevin Kuhar, Accounting Branch
Chief, at (202) 551-3662 if you have questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences