Attn.:
Mr. H. Roger Schwall, Branch Chief, Division of Corporation
Finance
Re:
Registration Statement on Form S-1 Number 333-168372 (the “Registration
Statement”) filed July 29, 2010 by Z Trim Holdings Inc. (the
“Registrant”)
Ladies
and Gentlemen:
The
Registrant hereby amends the Registration Statement to include the following
language on the cover page thereof:
THE
REGISTRANTS HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR DATES AS
MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL FILE A
FURTHER AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION STATEMENT
SHALL THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(a) OF THE
SECURITIES ACT OF 1933 OR UNTIL THE REGISTRATION STATEMENT SHALL BECOME
EFFECTIVE ON SUCH DATE AS THE COMMISSION, ACTING PURSUANT TO SAID SECTION 8(a),
MAY DETERMINE.
Very
truly yours,
Z
Trim Holdings, Inc.
By:
/s/Steven
J. Cohen
Steven
J. Cohen.
Chief
Executive Officer
Dates Referenced Herein and Documents Incorporated by Reference
