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SEC Company Response from Q (QCLS) — Dec 13, 2017

Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)
Date: Dec. 13, 2017 · CIK: 0001321834 · Accession: 0001213900-17-013210

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File numbers found in text: 333-221746

Date
December 14, 2017
Author
John J. Gormally
Form
CORRESP
Company
Q/C TECHNOLOGIES, INC. (QCLS) (CIK 0001321834)

Letter

AKERS BIOSCIENCES, INC.

GROVE ROAD

THOROFARE, NJ 08086

December 13, 2017

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Irene Paik

Re:

Akers Biosciences, Inc.

Registration Statement on Form S-1

File No. 333-221746

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities Act of 1933, as amended, Akers Biosciences, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Thursday, December 14, 2017, or as soon thereafter as possible.

* * * *

Very Truly Yours,
Akers Biosciences, Inc.

Show Raw Text
CORRESP
1
filename1.htm

AKERS
BIOSCIENCES, INC.

201
GROVE ROAD

THOROFARE,
NJ 08086

December
13, 2017

VIA
EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Irene Paik

    Re:

    Akers
                           Biosciences, Inc.

Registration
Statement on Form S-1

File No. 333-221746

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities
Act of 1933, as amended, Akers Biosciences, Inc. (the “Company”) hereby respectfully requests that the effective date
of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at
5:00 p.m. Eastern Time on Thursday, December 14, 2017, or as soon thereafter as possible.

* * * *

Very Truly Yours,

    Akers Biosciences, Inc.

    /s/ John J. Gormally

    John J. Gormally

    Chief Executive Officer