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1320 Centre Street, Suite 202 Newton, MA 02459 Phone: 617-243-0060 Fax: 617-243-0066 |
| Re: | Oculus Innovative Sciences, Inc. Post-effective amendment on Form S-1 File No. 333-157776 |
Comment 1.
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We note your response to prior comment 1; however, your Explanatory Note before your prospectus cover continues to disclose that you are attempting to decrease the number of shares of common stock included in the Registration Statement by a number that appears to include shares that have been sold or transferred by the selling stockholders. Therefore, we reissue the comment. | |
Response 1.
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After prior correspondence and further discussion with the Staff, the Company has revised the Amendment to include the proposed text in the Companys letter of August 27, 2009. | |
| The Company has made this edit in an amendment to the post-effective amendment. After discussions with the Staff, the Company did not withdraw the prior amendment to the post-effective amendment prior to filing the Amendment because the revisions add detail to the Explanatory Note and there are no substantive revisions or modifications to the rest of the document. The only item the Company changed is the Explanatory Note language along with other very minor updating revisions including updating the date of the document. | ||
Comment 2.
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Please include in your response the acknowledgements from the registrant mentioned at the end of this letter. |
Response 2.
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The Company has provided the acknowledgments under separate cover. |
| Regards, |
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| /s/ Amy M. Trombly | ||||
| Amy M. Trombly, counsel to Oculus Innovative | ||||
| Sciences, Inc. | ||||