# EDGAR Filing Document

**Accession Number:** 0000924515
**File Stem:** 0001477932-23-000494
**Filing Date:** 2023-1
**Character Count:** 1979
**Document Hash:** dc09464e4ac0f0df63de780ec9b39bd6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-23-000494.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0001477932-23-000494

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230123

**FILER**: 

**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:** CORRESP

**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

**Guided Therapeutics, Inc.** 

**15835 Peachtree Corners East, Suite B** 

**Norcross, Georgia 30092**

January 23, 2023

**<u>VIA EDGAR</u>**

Benjamin Richie

Division of Corporation Finance

Office of Industrial Applications and Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561

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

---

Dear Mr. Richie:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Guided Therapeutics, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Wednesday, January 25, 2023, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Gene S. Cartwright |
| Gene S. Cartwright |
| Chief Executive Officer |

---

cc: Ellenoff Grossman & Schole LLP