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Attn:
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Aslynn
Hogue
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Re:
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Oculus
Innovative Sciences, Inc.
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·
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Oculus
Innovative Sciences, Inc. is responsible for both the adequacy and
accuracy of the disclosure in the Form 10-K filed June 8,
2010;
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·
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Oculus
Innovative Sciences, Inc. acknowledges that the Staff comments or changes
made in response to Staff comments do not foreclose the Commission from
taking any action with respect to the Form 10-K;
and
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·
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Oculus
Innovative Sciences, Inc. acknowledges that it may not assert Staff
comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United
States.
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/s/ Jim Schutz
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Jim
Schutz
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Chief
Operating Officer and General Counsel
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Date: October
29, 2010
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