-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TbVhntJBCveVjiKC7Y4yQi7f8INOR6ySJsluPH/Kb506i2cMl66mnxsAeIzyv3fo
 FZMcslqxk8gFi0umdYaALg==

<SEC-DOCUMENT>0001467809-10-000035.txt : 20100405
<SEC-HEADER>0001467809-10-000035.hdr.sgml : 20100405
<ACCEPTANCE-DATETIME>20100202171720
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001467809-10-000035
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HEPALIFE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001054274
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				582349413
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		60 STATE STREET
		STREET 2:		SUITE 700
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
		BUSINESS PHONE:		800-518-4879

	MAIL ADDRESS:	
		STREET 1:		60 STATE STREET
		STREET 2:		SUITE 700
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZETA CORP
		DATE OF NAME CHANGE:	20030219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZETA CORP /CA
		DATE OF NAME CHANGE:	20000303
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
</SUBMISSION>