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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001010549-10-000012.txt : 20101203
<SEC-HEADER>0001010549-10-000012.hdr.sgml : 20101203
<ACCEPTANCE-DATETIME>20100111151347
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001010549-10-000012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100111

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WOUND MANAGEMENT TECHNOLOGIES, INC.
		CENTRAL INDEX KEY:			0000714256
		STANDARD INDUSTRIAL CLASSIFICATION:	ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842]
		IRS NUMBER:				592220004
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		777 MAIN STREET
		STREET 2:		SUITE 3100
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76102
		BUSINESS PHONE:		817-820-7080

	MAIL ADDRESS:	
		STREET 1:		777 MAIN STREET
		STREET 2:		SUITE 3100
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MB SOFTWARE CORP
		DATE OF NAME CHANGE:	19960805

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INAV TRAVEL CORPORATION
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TWISTEE TREAT CORP
		DATE OF NAME CHANGE:	19910220
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman', Times, serif">
        <div style="WIDTH: 600px">
            <p align="center">&nbsp;</p>

            <p align="center"></p>

            <table cellspacing="0" cellpadding="0" width="100%" border="0">
                <tr>
                    <td width="100%">
                        <p align="left">_____________________<strong><font size="5">Wound Management Technologies, Inc.</font></strong></p>
                    </td>
                </tr>

                <tr>
                    <td width="100%">
                        <p align="center"><strong>777 Main Street-Suite 3100</strong></p>
                    </td>
                </tr>

                <tr>
                    <td width="100%">
                        <p align="center"><strong>Fort Worth, Texas 76102</strong></p>
                    </td>
                </tr>

                <tr>
                    <td width="100%">
                        <p align="center"><strong>817-820-7080 Phone</strong></p>
                    </td>
                </tr>

                <tr>
                    <td width="100%">
                        <p align="center"><strong>817-820-7081 Fax</strong></p>
                    </td>
                </tr>
            </table>

            <p align="center"></p>
            <hr color="#000000">
            <br>
            <br>


            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">January 11, 2010</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">United States</font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Securities</font> </font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">and Exchange Commission<br>
            Washington, DC 20549</font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Mail Stop 3030</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Attention:</font> </font><font style="FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Eric Atallah<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Re: SEC comment letter dated December 31, 2009</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="left"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Dear Mr. Atallah:</font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">In reference to your letter of</font> <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">December 31, 2009</font> </font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">we respectively submit the following.<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font size="2"><b><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Form 10-K for the Fiscal Year Ended December 31, 200</font></u></b><b><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">8</font></u></b></font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><b><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Filed March 31, 2009<br>
            File No. 0-11808</font></u></b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><b><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Page 8<br>
            </font></u></b></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font size="2"><b><i><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">As appropriate, please respond to these comments within 10 business days or tell us when you will provide us with a response. Please furnish a
            cove</font></u></i></b><b><i><u><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">r</font></u></i></b> <b><i><u>letter that keys your</u> <u>responses to our comments and provides any requested information. Detailed cove</u></i></b><u><b><i><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">r</font></i></b></u> <b><i><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'"><u>letters greatly facilitate our review. Please understand that we may have
            additional</u> <u>comments after reviewing your amendment and responses to our comments.</u></font></i></b></font></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">We will respond</font> <font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">to each item by January 29, 2010.</font></font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><i><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'"><a name="CFFASBq96z284"></a><a name="CFFASBq96z285"></a></font></i></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font size="2"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'">Please let us know if you have further comments or need additional clarification on any of the response</font> </font><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">provided.<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Sincerely,&nbsp;&nbsp;<br>
            &nbsp;&nbsp;<br>
            &nbsp; </font></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 10pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'Times New Roman', Times, serif" align="justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: 'TIMES NEW ROMAN'" size="2">Scott A. Haire, President<br>
            &nbsp; <br>
            SAH/ljs</font></p>

            <p></p>

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</SEC-DOCUMENT>
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