Electromedical Technologies, Inc 10-Q/A for FY2021 Q2

Electromedical Technologies, Inc (EMED)

10-Q/A 2021-09-03 For: 2021-06-30

Added on April 06, 2026

About this 10-Q/A

Electromedical Technologies, Inc filed this 10-Q/A on September 3, 2021, covering the quarter ended June 30, 2021 (FY2021 Q2).

Headline figures

Quarter ended June 30, 2021, as reported in this filing, compared with the same period a year earlier where the filing states it.

Revenue: $202.95K; up 48.4% from $136.76K a year earlier
Net loss: $774.53K; compared with a net loss of $840.26K a year earlier

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16561 N. 92^nd Street, Ste. 101
Scottsdale, AZ	85260
(Address of principal executive offices)	(Zip Code)


Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
Emerging growth company	☒


PART I. FINANCIAL INFORMATION

Item 1.	UNAUDITED FINANCIAL STATEMENTS:	3

	BALANCE SHEETS AS OF JUNE 30, 2021 AND DECEMBER 31, 2020	3

	STATEMENTS OF OPERATIONS FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2021 AND 2020	4

	STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE SIX MONTHS ENDED JUNE 30, 2021 AND 2020	5

	STATEMENTS OF CASH FLOWS FOR THE SIX MONTHS ENDED JUNE 30, 2021 AND 2020	7

	NOTES TO THE UNAUDITED FINANCIAL STATEMENTS	8

Item 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	22

Item 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	26

Item 4.	CONTROLS AND PROCEDURES	27

PART II. OTHER INFORMATION		27

Item 1.	LEGAL PROCEEDINGS	27

Item 1A.	RISK FACTORS	28

Item 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	28

Item 3.	DEFAULTS UPON SENIOR SECURITIES	40

Item 4.	MINE SAFETY DISCLOSURE	40

Item 5.	OTHER INFORMATION	40

Item 6.	EXHIBITS	41

SIGNATURES		46


	June 30, 2021		December 31, 2020
ASSETS
Current assets:
Cash and cash equivalents	$	380,443	$	264,913
Accounts receivable		15,895		17,694
Inventories		286,180		78,712
Prepaid expenses and other current assets		9,445		285,860
Total current assets		691,963		647,179

Other assets		13,601		20,601
Property and equipment, net		738,281		749,219
Total assets	$	1,443,845	$	1,416,999

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current liabilities:
Accounts payable	$	212,498	$	262,614
Credit cards payable		17,341		23,710
Accrued expenses and other current liabilities		218,351		201,814
Customer deposits		—		28,651
Convertible promissory notes, net of discount of $1,217,757 and $1,277,255, respectively		624,896		257,398
Related party notes payable		252,500		332,500
PPP loan		—		39,500
Notes payable		—		12,846
Long term debt, current portion		27,332		28,260
Derivative liabilities- convertible promissory notes		859,767		831,852
Total current liabilities		2,212,685		2,019,145

Long-term liabilities:
Bank debt, net of current portion		532,765		546,552
Government debt, net of current portion		155,900		154,302
Other liabilities		12,374		15,603
Total liabilities		2,913,724		2,735,602

Commitments and contingencies (Note 11)		—		—

Stockholders’ deficit
Series A Preferred Stock, 1,000,000 shares authorized and 500,000 outstanding		355,000		355,000
Common stock, $.00001 par value, 125,000,000 shares authorized; 43,790,608 and 27,175,800 shares outstanding at June 30, 2021 and December 31, 2020, respectively		436		269
Additional paid-in-capital (Restated)		14,881,632		7,957,860
Accumulated deficit (Restated)		(16,706,947)		(9,631,732)
Total stockholders’ deficit		(1,469,879)		(1,318,603)
Total liabilities and stockholders’ deficit	$	1,443,845	$	1,416,999


	THREE MONTHS ENDED JUNE 30,				SIX MONTHS ENDED JUNE 30,
	2021		2020		2021		2020
Net sales	$	202,954	$	136,755	$	369,394	$	351,625

Cost of sales		49,741		17,995		91,332		82,508

Gross profit		153,213		118,760		278,062		269,117

Selling, general and administrative expenses		677,871		936,669		2,367,254		1,524,819

Loss from operations		(524,658)		(817,909)		(2,089,192)		(1,255,702)

Other income (expense)
Interest expense		(772,480)		(14,562)		(1,832,782)		(29,510)
Change in excess fair value of KISS liability- related party		—		(7,784)				(7,784)
Change in fair market value of derivative liabilities		522,610		—		537,408		—
Other income (expense)		(4)		—		(432)		1,500
Forgiveness of debt		—		—		50,082		—
Total other expense		(249,874)		(22,346)		(1,245,724)		(35,794)

Net loss	$	(774,532)	$	(840,255)	$	(3,334,916)	$	(1,291,496)

Weighted average shares outstanding- basic and diluted		35,815,408		20,543,804		32,206,268		19,355,818
Weighted average loss per share- basic and diluted	$	(0.02)	$	(0.04)	$	(0.10)	$	(0.07)


Delaware (State or Other Jurisdiction of Incorporation)	5047 (Primary Standard Industrial Classification Code Number)	82-2619815 (I.R.S. Employer Identification No.)


											Total
	Preferred Stock			Common Stock			Paid in		Accumulated		Stockholders’
	Amount		Shares	Amount		Shares	Capital		Deficit		Deficit
Balance, December 31, 2020	$	355,000	500,000	$	269	27,175,800	$	7,957,860	$	(9,631,732)	$	(1,318,603)

Shares issued for consulting services		—	—	$	11	1,084,120	$	693,815		—		693,826

Warrant issued in conjunction with convertible promissory note		—	—		—	—	$	420,096		—		420,096

Warrants reset in conjunction with convertible promissory notes (Restated)		—	—		—	—	$	510,222	$	(510,222)		—

Conversion of convertible promissory notes		—	—		10	1,019,113	$	380,093		—		380,103

Stock-based compensation		—	—		11	1,100,000	$	604,890		—		604,901

Net loss		—	—		—	—		—		(2,560,384)		(2,560,384)

Balance, March 31, 2021 (Restated)	$	355,000	500,000		301	30,379,033	$	10,566,976	$	(12,702,338)	$	(1,780,061)

Warrants reset in conjunction with convertible promissory notes (Restated)		—	—		—	—		3,230,077		(3,230,077)		—

Conversion of convertible promissory notes		—	—		122	12,161,575		974,192		—		974,314

Shares issued for consulting services		—	—		13	1,250,000		110,387		—		110,400

Net loss		—	—		—	—		—		(774,532)		(774,532)
Balance, June 30, 2021 (Restated)	$	355,000	500,000	$	436	43,790,608	$	14,881,632	$	(16,706,947)	$	(1,469,879)


	2021		2020
Cash flows from operating activities:
Net loss	$	(3,334,916)	$	(1,291,496)
Adjustments to reconcile net loss to net cash used in operating activities:
Provision for allowance for doubtful accounts		—		6,052
Stock-based compensation expense		1,409,127		937,895
Depreciation and amortization		10,938		10,938
Forgiveness of debt		(49,783)		—
Change in excess fair value of KISS-liability- related party		—		7,784
Amortization of debt discount and day one derivative loss and warrant expense		1,727,201		—
Change in fair value of derivative liabilities- convertible promissory notes		(537,408)		—
Change in operating assets and liabilities:
Accounts receivable		1,799		(9,073)
Inventories		(207,468)		(15,277)
Prepaid expenses and other current assets		276,415		(2,785)
Other assets		7,000		(40,282)
Accounts payable		(43,116)		80,615
Credit cards payable		(6,369)		(1,572)
Accrued expenses and other current liabilities		49,953		(15,626)
Customer deposits		(28,651)		76,250
Other liabilities		(3,229)		10,654
Net cash used in operating activities		(728,507)		(245,923)

Cash flows from financing activities:
Short-term financing		—		(35,665)
Proceeds from PPP loan		—		39,500
Proceeds from government debt		—		155,900
Repayments on bank debt		(13,117)		(6,236)
Related party notes payable-net		(80,000)		69,500
Issuance of convertible promissory notes		950,000		100,000
Repayments on notes payable		(12,846)		—
Issuance of common stock for cash - net		—		50,000
Net cash provided by financing activities		844,037		372,999

Net increase in cash and cash equivalents		115,530		127,076

Cash and cash equivalents, beginning of period		264,913		—

Cash and cash equivalents, end of period	$	380,443	$	127,076

Supplemental disclosures of cash flow information:
Cash paid during the period for:
Interest	$	23,648	$	19,404
Income taxes	$	—	$	—

Non-cash investing and financing activities:

Shares issued in conjunction with vendor settlement	$	—	$	7,352
Warrants, common stock and beneficial conversion feature issued in conjunction with convertible promissory notes	$	420,096	$	100,000
Derivative liabilities issued in conjunction with convertible promissory notes	$	1,197,607	$	—
Conversion of convertible promissory notes, derivative liabilities and accrued interest into shares of common stock	$	1,354,417	$	—


	Additional
	paid -in- capital		Accumulated Deficit		Stockholders' Deficit

June 30, 2021- as filed	$	19,026,098	$	(20,851,413)	$	(1,469,879)
Warrant reset adjustment		(4,144,466)		4,144,466		—
June 30, 2021 - as restated	$	14,881,632	$	(16,706,947)	$	(1,469,879)


	Level 1		Level 2		Level 3		Total
Liabilities

Derivative liabilities – convertible promissory notes	$	—	$	—	$	859,767	$	859,767

Total fair value	$	—	$	—	$	859,767	$	859,767


Fair value- December 31, 2020	$	831,852
Net unrealized gain		(537,408)
Derivative liabilities in conjunction with convertible promissory notes		1,197,607
Conversion of convertible promissory notes		(632,284)
Fair value- June 30, 2021	$	859,767


	June 30,		December 31,
	2021		2020
Building	$	875,000	$	875,000
Furniture and equipment		24,987		24,987
		899,987		899,987
Less: accumulated depreciation and amortization		(161,706)		(150,768)
	$	738,281	$	749,219


	June 30,		December 31,
Convertible promissory notes	2021		2020
Principal balance	$	1,842,653	$	1,534,653
Debt discount balance		(1,217,757)		(1,277,255)
Net Notes balance	$	624,896	$	257,398


	Principal		Debt Discount		Net

Pre 2020	$	50,000	$	—	$	50,000
July 2020	$	107,500	$	(37,162)	$	70,338
August 2020	$	215,000	$	(105,655)	$	109,345
August 2020	$	107,500	$	(77,476)	$	30,024
November 2020	$	244,853	$	(108,898)	$	135,955
December 2020	$	110,000	$	(48,351)	$	61,649
December 2020	$	132,800	$	(90,236)	$	42,564
December 2020	$	70,000	$	(53,631)	$	16,369
February 2021	$	805,000	$	(696,348)	$	108,652
	$	1,842,653	$	(1,217,757)	$	624,896


Market value of common stock	$	0.5678
Expected volatility		254.6	%
Expected term (in years)		1.0
Risk-free interest rate		0.11	%


				Weighted
		Weighted		Average
	Number	Average		Contractual
	of	Exercise		term
	shares	Price		(years)
Options outstanding at December 31, 2020	445,000	$	.71	1.5

Granted	—		—	—

Exercised	—		—	—

Forfeited	—		—	—

Expired	—		—	—

Options outstanding at June 30, 2021	445,000	$	0.71	1.3

Exercisable at June 30, 2021	420,000	$	0.71	1.3

Options exercisable and expected to vest at June 30, 2021	445,000	$	0.71	1.3


Fair Value of Common Share	$	0.225-0.47
Exercise Price	$	0.40
Risk Free Rate		0.41-1.74	%
Expected Life (Yrs.)		4.86-5.0
Volatility		147.4-154.0	%


Date Issued	Exercise Price		Number Outstanding	Expiration Date
December 1, 2018	$	0.71	100,000		December 1, 2023
May 1, 2020	$	0.52	100,000		May 1, 2025
June 4, 2020	$	0.02526	9,895,895		June 30, 2023
December 1, 2020	$	0.02526	8,015,675		December 1, 2023
February 8, 2021	$	0.02526	(Restated)2,500,000		February 8, 2026
			(Restated)20,611,570


	2021		2020		Change
Marketing	$	56,756	$	500	$	56,256
Commissions	$	47,666	$	38,770	$	8,896
Payroll related	$	205,909	$	727,637	$	(521,728)
Consulting and professional fees	$	196,091	$	121,960	$	74,131
Research and development	$	133,921	$	4,000	$	129,921
Other operating expenses	$	37,528	$	43,802	$	(6,274)
	$	677,871	$	936,669	$	(258,798)


	Derivative
	Liability -
	Convertible
	Promissory
	Notes
Balance as of December 31, 2020	$	831,852
Conversion of convertible notes payable		(632,284)
Additions during the year		1,197,607
Change in fair value		(537,408)
Balance as of June 30, 2021	$	859,767



Market value of common stock	$	0.073
Expected volatility		158.7-208.2
Expected term (in years)		.13-.85
Risk-free interest rate		0.14-0.21	%

Exhibit No.	Description of Exhibit	Location

3.1	Certificate of Incorporation.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

3.2	Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on January 9, 2020.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

3.3	Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on July 9, 2020 increasing authorized common stock to 50 million shares.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

3.4	Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on November 1, 2019 designating Series A Preferred Shares.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

3.5	Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on August 23, 2017 converting from a limited liability company to a C corporation.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

3.6	Corporate Bylaws.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

4(vi)	Description of Securities	Incorporated by reference to the Company’s Form 8a-12g filed August 5, 2020.

10.1	Employment Contract; Matthew Wolfson Chief Executive Officer, as amended.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.2	Rule 10b5-1 Sales Plan – Wolfson	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.3	Agility Warrant Agreement, December 1, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.4	Agility Warrant Agreement, May 1, 2020.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.5	E-Business International, Inc. Stock Purchase Agreement, November 29, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.6	E-Business International, Inc. Stock Purchase Agreement Product Development, November 29, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.7	Consulting Agreement, Brenda Andrews, July 1, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.8	Consulting Agreement, Blue Ridge Enterprises, July 9, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.9	Consultant Agreement and directors resolution, October 21, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.


10.10	Stock Purchase Agreement Stephanie Campbell, March 25, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.11	Stock Purchase Agreement Petar Gajic, March 25, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.12	Consent Action for Iakovos Tsakalidis Issuance, October 11, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.13	Option Agreement Kishkovskiy, March 11, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.14	Stock Purchase Agreement, Kelly Lauren Myers, March 25, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.15	Consent Action Nikolai Ogorodnikov Issuance October 11, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.16	Options Agreement Alexander Pedenko June 20, 2019	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.17	Consent Action PYP Enterprises July 1, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.18	Consulting Agreement PYP Enterprises, July 1, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.19	Stock Purchase Agreement Nicholas Rosin, March 25, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.20	KISS Agreement Blue Ridge Enterprises, LLC, July 6, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.21	Convertible Promissory Note Luis Lu December 11, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.22	Consulting Agreement Robert L. Hymers III, February 11, 2020.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.23	Consulting Agreement Redstone Communications, LLC, February 27, 2020.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.24	Sales Agreement Edgar Villanueva, October 25, 2017.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.25	Consent Action for Iakovos Tsakalidis, October 25, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.26	Consent Action for Nikolai Ogorodnikov, October 25, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.27	Amendment to KISS Agreement, March 22, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.28	Convertible Promissory Note, Ben and Carol Howden, May 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.


10.29	Notice of Conversion - Howden, October 24, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.30	Taubman Subscription Agreement, October 31, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.31	Consent Action for Gene Taubman, October 31, 2018.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.32	Consulting Agreement, Robert L. Hymers III, February 11, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.33	Amended Consulting Agreement, Robert L. Hymers III, June 28, 2019.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.34	Stock Purchase Agreement dated June 15, 2020 with Pro Active Partners.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.35	Stock Purchase Agreement dated June 4, 2020 with Vista Capital Investments, LLC.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.36	Convertible Promissory Note dated June 4, 2020 with Vista Capital Investments, LLC.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.37	Warrant Issued to Vista Capital Investments, LLC dated June 4, 2020.	Incorporated by reference to the Company’s Form S-1/A-4 filed on July 20, 2020.

10.38	July 21, 2020 Convertible Promissory Note with JRD-HD Enterprises III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.39	July 21, 2020 Securities Purchase Agreement with JRD-HD Enterprises III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.40	August 4, 2020 Note Purchase Agreement with JRD-HD Enterprises III, LLC.	Incorporated by reference to the Company’s Form 8a-12g filed August 5, 2020.

10.41	August 4, 2020 8% Convertible Note with JRD-HD Enterprises III, LLC.	Incorporated by reference to the Company’s Form 8a-12g filed August 5, 2020.

10.42	August 11, 2020 10% Convertible Promissory Note with Redstart Holdings Corp.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.43	August 11, 2020 Securities Purchase Agreement with Redstart Holdings Corp.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.44	September 3, 2020 Convertible Promissory Note JR-HD Enterprises, III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.45	September 3, 2020 Note Purchase Agreement with JR-HD Enterprises, III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.46	September 8, 2020 10% Convertible Promissory Note with Redstart Holdings Corp.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.47	September 8, 2020 Securities Purchase Agreement with Redstart Holdings Corp.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.


10.48	September 28, 2020 Convertible Promissory Note with JSJ Investments, Inc.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.49	October 22, 2020 Convertible Promissory Note with Redstart Holdings Corp.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.50	November 3, 2020 Securities Purchase Agreement with JR-HD Enterprises, III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.51	November 3, 2020 Convertible Note with JR-HD Enterprises, III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.52	December 1, 2020 Convertible Note with Jefferson Street Capital, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.53	December 1, 2020 Securities Purchase Agreement with Jefferson Street Capital, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.54	December 3, 2020 Securities Purchase Agreement with JR-HD Enterprises, III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.55	December 3, 2020 Convertible Promissory Note with JR-HD Enterprises, III, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.56	December 14, 2020 Securities Purchase Agreement with GS Capital Partners, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.57	December 14, 2020 Convertible Promissory Note with GS Capital Partners, LLC.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

10.58	February 8, 2021 Securities Purchase Agreement, Warrant Agreement, Convertible Debenture and Registration Rights Agreement with YA II PN, Ltd.	Incorporated by reference to the Company’s Form 8-K filed February 12, 2021.

20.01	Amended 2017 Employee and Consultant Stock Ownership Plan.	Incorporated by reference to the Company’s Form 10-K filed on March 30, 2021.

31.1	Certification of Chief Executive and Chief Financial Officer.	Filed herewith.

32.1	Certification of Chief Executive and Chief Financial Officer pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.	Filed herewith.

101.INS	Inline XBRL Instance Document	Filed herewith.

101.SCH	Inline XBRL Taxonomy Extension Schema Document	Filed herewith.

101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document	Filed herewith.

101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document	Filed herewith.

101.LAB	Inline XBRL Taxonomy Extension Labels Linkbase Document	Filed herewith.


101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document	Filed herewith.

104	Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)	Filed herewith.


	ELECTROMEDICAL TECHNOLOGIES INC.

	By:	/s/ Matthew Wolfson
		Matthew Wolfson
		President & Chief Executive Officer
		(Principal Executive Officer)


	By:	/s/ Matthew Wolfson
		Matthew Wolfson
		Chief Financial Officer
		(Principal Financial and Accounting Officer)

By:	/s/ Matthew Wolfson
Matthew Wolfson
President & Chief Executive Officer
(Principal Executive Officer)
Chief Financial Officer
(Principal Financial and Accounting Officer)