Correspondence 0001493152-24-020873 from NEPHROS INC (NEPH) (CIK 0001196298) (NEPH)
NEPHROS INC (NEPH) (CIK 0001196298)
Date: May 21, 2024 · CIK: 0001196298 · Accession: 0001493152-24-020873
AI Filing Summary & Sentiment
File numbers found in text: 333-279328
Letter
VIA EDGAR Division of Corporation Finance Attn: Mr. Robert Augustin Re: Nephros, Inc. Registration Statement on Form S-3 File Number: 333-279328
Dear Mr. Augustin:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Nephros, Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on May 23, 2024, or as soon thereafter as possible.
Sincerely,
NEPHROS,
INC.
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NEPHROS,
INC.
380
Lackawanna Place
South
Orange, New Jersey 07079
(201)
343-5202
May
21, 2024
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
Attn:
Mr. Robert Augustin
Re:
Nephros,
Inc.
Registration
Statement on Form S-3
File
Number: 333-279328
Dear
Mr. Augustin:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, Nephros, Inc. requests acceleration of the effective date of the
above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on May 23, 2024, or as soon
thereafter as possible.
Sincerely,
NEPHROS,
INC.
By:
/s/
Judy Krandel
Judy
Krandel
Chief
Financial Officer