+1 858 550 6044
August 29, 2022
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tracie Mariner
Registration Statement on Form S-1
Submitted June 24, 2022
CIK No. 0001231457
Ladies and Gentlemen:
On behalf of Genelux Corporation (the Company), we are informing the staff of the Securities and Exchange Commission (the Commission) that the Company has included certain business and financial revisions and updates to its disclosures in an Amendment No. 1 to the Registration Statement on Form S-1 (the Amendment No. 1). Concurrently with the submission of this letter, the Company is filing the Amendment No. 1 with the Commission.
Please contact me at (858) 550-6044 or Christine Kim at (858) 550-6110 with any questions or further comments regarding the Amendment No 1.
/s/ Jason Kent
Thomas Zindrick, Genelux Corporation
Christine Kim, Cooley LLP
Andrew M. Tucker, Nelson Mullins Riley & Scarborough LLP
Michael K. Bradshaw, Jr., Nelson Mullins Riley & Scarborough LLP
Cooley LLP 4401 Eastgate Mall San Diego, CA 92121-1909
t: (858) 550-6000 f: (858) 550-6420 cooley.com