Nephros, Inc.
380 Lackawanna Place
South Orange, NJ 07079
(201) 343-5202
December 4, 2019
Via Edgar Transmission
Ms. Irene Paik Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Washington, D.C. 20549 |
| Re: | Nephros, Inc. (the “Company”) Registration Statement on Form S-3 File No. 333-234528 |
Dear Ms. Paik:
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 December 6, 2019, or as soon thereafter as is practicable.
| Sincerely, | ||
| Nephros, Inc. | ||
| By: | /s/ Andrew Astor | |
| Andrew Astor | ||
| Chief Financial Officer & | ||
| Chief Operating Officer | ||