Nephros, Inc.
380 Lackawanna Place
South Orange, New Jersey 07079
(201) 343-5202
July 29, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Heather Percival
| Re: | Nephros, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-232708 |
Dear Ms. Percival:
On behalf of the Company, the undersigned respectfully requests that the above-referenced registration statement be declared effective at 4:00 p.m., Washington, D.C. time, on July 31, 2019, or as soon thereafter as is practicable.
| Sincerely, | ||
| Nephros, Inc. | ||
| By: | /s/ Andy Astor | |
| Andy Astor | ||
| Chief
Financial Officer & Chief Operating Officer | ||