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SEC Comment Letter for Q (QCLS) — Nov 8, 2016

Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)
Date: Nov. 8, 2016 · CIK: 0001321834 · Accession: 0000000000-16-100139

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File numbers found in text: 333-214214

Date
November 8, 2016
Author
/s/ Mary Beth Breslin for
Form
UPLOAD
Company
Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)

Letter

Mail Stop 4546 November 8, 2016 John J. Gormally Chief Executive Officer Akers Biosciences, Inc. 201 Grove Road Thorofare, New Jersey 08086

Re: Akers Biosciences, Inc. Registration Statement on Form S-3 Filed October 24, 2016 File No. 333-214214

Dear Mr. Gormally :

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Michael Gershon at (202) 551 -6598 or Mary Beth Breslin at (202) 551 - 3625 with a ny questions.

Sincerely,
/s/ Mary Beth Breslin for

Show Raw Text
Mail Stop 4546
November 8, 2016

John J. Gormally
Chief Executive Officer
Akers Biosciences, Inc.
201 Grove Road
Thorofare, New Jersey 08086

Re: Akers Biosciences, Inc.
  Registration Statement on Form S-3
Filed October 24, 2016
  File No. 333-214214

Dear Mr. Gormally :

 This is to advise you that we have not reviewed and will not review your registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Michael Gershon at (202) 551 -6598  or Mary Beth Breslin at (202) 551 -
3625 with a ny questions.

Sincerely,

 /s/ Mary Beth Breslin for

 Suzanne Hayes
Assistant Director
Office of Healthcare and Insurance

cc: Joseph M. Lucosky, Esq.