Nephros, Inc.
380 Lackawanna Place
South Orange, NJ 07079
(201) 343-5202
December 4, 2019
Via Edgar Transmission
Ms. Irene Paik Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Washington, D.C. 20549 |
Re: | Nephros, Inc. (the “Company”) Registration Statement on Form S-3 File No. 333-234528 |
Dear Ms. Paik:
On behalf of the Company, the undersigned respectfully requests that the above-referenced registration statement be declared effective at 4:00 p.m., Washington, D.C. time, on December 6, 2019, or as soon thereafter as is practicable.
Sincerely, | ||
Nephros, Inc. | ||
By: | /s/ Andrew Astor | |
Andrew Astor | ||
Chief Financial Officer & | ||
Chief Operating Officer |