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SEC Company Response from Q (QCLS) — Jan 17, 2014

Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)
Date: Jan. 17, 2014 · CIK: 0001321834 · Accession: 0001144204-14-002762

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File numbers found in text: 333-190456

Date
January 17, 2014
Author
By: AEGIS CAPITAL CORPORATION
Form
CORRESP
Company
Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)

Letter

VIA EDGAR Division of Corporation Finance SECURITIES AND EXCHANGE COMMISSION Attention: Jeffrey P. Riedler, Assistant Director Re: Akers Biosciences, Inc. Registration Statement on Form S-1 (File No. 333-190456)

Dear Mr. Riedler:

Acting on behalf of the several underwriters, we hereby join in the request of General Finance Corporation that the effective date of the above-captioned Registration Statement be accelerated so that it will become effective at 5:15 p.m., Eastern Time, on January 22, 2014, or as soon thereafter as practicable.

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we, acting on behalf of the several underwriters, wish to advise you that, between December 30, 2013 and January 17, 2014, we distributed approximately 725 copies of the Preliminary Prospectus dated December 30, 2013.

We confirm that we are aware of our obligations under the Securities Act of 1933, as amended, and that we have and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, with respect to the distribution of Prospectuses. We have been informed by the other underwriters and dealers participating in the distribution of this offering that such persons have and will comply with Rule 15c2-8 with respect to the distribution of Prospectuses.

Very Truly Yours,
By: AEGIS CAPITAL CORPORATION

Show Raw Text
CORRESP
1
filename1.htm

AEGIS CAPITAL CORP.

810 Seventh Avenue – 18th
Floor

New York, New York 10019

January 17, 2014

VIA EDGAR

Division of Corporation Finance

SECURITIES AND EXCHANGE COMMISSION

100 F Street, N.E.

Washington, DC 20549

Attention: Jeffrey P. Riedler, Assistant Director

    Re:
    Akers Biosciences, Inc.

    Registration Statement on Form S-1

    (File No. 333-190456)

Dear Mr. Riedler:

Acting on behalf of
the several underwriters, we hereby join in the request of General Finance Corporation that the effective date of the above-captioned
Registration Statement be accelerated so that it will become effective at 5:15 p.m., Eastern Time, on January 22, 2014, or as soon
thereafter as practicable.

Pursuant to Rule 461
of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we,
acting on behalf of the several underwriters, wish to advise you that, between December 30, 2013 and January 17, 2014, we distributed
approximately 725 copies of the Preliminary Prospectus dated December 30, 2013.

We confirm that we
are aware of our obligations under the Securities Act of 1933, as amended, and that we have and will comply with Rule 15c2-8 under
the Securities Exchange Act of 1934, as amended, with respect to the distribution of Prospectuses. We have been informed by the
other underwriters and dealers participating in the distribution of this offering that such persons have and will comply with Rule
15c2-8 with respect to the distribution of Prospectuses.

    Very Truly Yours,

    By:   AEGIS CAPITAL CORPORATION

    By:
    /s/ David Bocchi

    Name:
    David Bocchi

    Title:
    Managing Director