# EDGAR Filing Document

**Accession Number:** 0000924515
**File Stem:** 0000000000-23-000693
**Filing Date:** 2023-1
**Character Count:** 3525
**Document Hash:** f09a8149340afa9483e1bbd1e675e2e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000693.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0000000000-23-000693

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230123

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GUIDED THERAPEUTICS INC
- **CENTRAL INDEX KEY:** 0000924515
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **IRS NUMBER:** 582029543
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 5835 PEACHTREE CORNERS EAST
- **STREET 2:** SUITE B
- **CITY:** PEACHTREE CORNERS
- **STATE:** GA
- **ZIP:** 30092
- **BUSINESS PHONE:** 7702428723

**MAIL ADDRESS:**
- **STREET 1:** 5835 PEACHTREE CORNERS EAST
- **STREET 2:** SUITE B
- **CITY:** PEACHTREE CORNERS
- **STATE:** GA
- **ZIP:** 30092

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SPECTRX INC
- **DATE OF NAME CHANGE:** 19970226

## Text-Extract

```

United States securities and exchange commission logo

                          January 23, 2023

       Gene S. Cartwright
       Chief Executive Officer
       Guided Therapeutics, Inc.
       5835 Peachtree Corners East, Suite B
       Norcross, Georgia 30092

                                                        Re: Guided
Therapeutics, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 13,
2023
                                                            File No. 333-269229

       Dear Gene S. Cartwright:

              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 Benjamin
Richie at 202-551-7857 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Justin Grossman

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 23, 2023

Gene S. Cartwright
Chief Executive Officer
Guided Therapeutics, Inc.
5835 Peachtree Corners East, Suite B
Norcross, Georgia 30092

**Re: Guided Therapeutics, Inc.**
**Registration Statement on Form S-1**
**Filed January 13, 2023**
**File No. 333-269229**

Dear Gene S. Cartwright:

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 Benjamin Richie at 202-551-7857 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Justin Grossman