Spherix Incorporated
One Rockefeller Plaza, 11th Floor
New York, NY 10020
July 17, 2017 |
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff N. Kauten
Re: | Spherix Incorporated | |
Registration Statement on Form S-1 | ||
Filed May 24, 2017, as amended | ||
File No. 333-218216 |
Dear Mr. Kauten:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Spherix Incorporated (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. EDT on Monday, July 17, 2017, or as soon as thereafter practicable. Please direct any questions regarding the foregoing to the undersigned at (703) 992-9325 or to Sarah Williams of Ellenoff Grossman & Schole LLP at (212) 370-1300.
Very truly yours,
/s/ Anthony Hayes
Anthony Hayes
Chief Executive Officer
cc: | Ellenoff Grossman & Schole LLP |
Sheppard, Mullin, Richter & Hampton LLP |