August 7, 2009
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Geoffrey Kruczek
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Oculus Innovative Sciences, Inc.
Post-Effective Amendment on Form S-1
File No. 333-157776 |
Dear Mr. Kruczek:
I am securities counsel for Oculus Innovative Sciences, Inc. (the Company). I enclose for filing
under the Securities Act of 1933, as amended, Amendment No. 2 to the Post-Effective Amendment to
Form S-1, File No. 333-157776, together with certain exhibits thereto (the Amendment).
The Amendment contains revisions that have been made in response to the comment received from the
staff (the Staff) of the U.S. Securities and Exchange Commission (the Commission) in their
letter dated July 31, 2009.
Set forth below is the Companys response to the Staffs comment. The numbering of the response
corresponds to the numbering of the comment in the letter from the Staff.
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| Comment 1. |
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You may not deregister a transaction that has occurred. In
this regard, we note your statement that this amendment seeks
to deregister shares sold or transferred by the selling
stockholders. Please withdraw this amendment and revise
accordingly. |
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| Response 1. |
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The Company has complied with the Staffs comment. |
If you have further questions or comments, please feel free to contact us. We are happy to
cooperate in any way we can.
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Regards,
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/s/ Amy M. Trombly
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Amy M. Trombly |
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