United States securities and exchange commission logo





                              November 3, 2022

       Thomas Zindrick, J.D.
       President and Chief Executive Officer
       Genelux Corporation
       2625 Townsgate Road, Suite 230
       Westlake Village, California 91361

                                                        Re: Genelux Corporation
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed October 13,
2022
                                                            File No. 333-265828

       Dear Thomas Zindrick:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form S-1 filed October 13,
2022

       Cover Page

   1.                                                   Please disclose whether
your offering is contingent upon final approval of your NASDAQ
                                                        listing on your cover
page. Please ensure the disclosure is consistent with your
                                                        underwriting agreement.
       Risk Factors, page 11

   2.                                                   We note recent
instances of extreme stock price run-ups followed by rapid price declines
                                                        and stock price
volatility seemingly unrelated to company performance following a
                                                        number of recent
initial public offerings, particularly among companies with relatively
                                                        smaller public floats.
Please revise to include a separate risk factor addressing the
                                                        potential for rapid and
substantial price volatility and any known factors particular to your
 Thomas Zindrick, J.D.
Genelux Corporation
November 3, 2022
Page 2
      offering that may add to this risk and discuss the risks to investors
when investing in stock
      where the price is changing rapidly. Clearly state that such volatility,
including any stock-
      run up, may be unrelated to your actual or expected operating performance
and financial
      condition or prospects, making it difficult for prospective investors to
assess the rapidly
      changing value of your stock.
        You may contact Tracie Mariner at 202-551-3744 or Vanessa Robertson at
202-551-
3649 if you have questions regarding comments on the financial statements and
related
matters. Please contact Conlon Danberg at 202-551-4466 or Laura Crotty at
202-551-7614 with
any other questions.



                                                            Sincerely,
FirstName LastNameThomas Zindrick, J.D.
                                                            Division of
Corporation Finance
Comapany NameGenelux Corporation
                                                            Office of Life
Sciences
November 3, 2022 Page 2
cc:       Amy Hallman Rice, Esq.
FirstName LastName