CORRESP 1 filename1.htm

 

Nephros, Inc.

380 Lackawanna Place

South Orange, NJ 07079

(201) 343-5202

 

September 10, 2021

 

Via Edgar Transmission

 

Mr. Gary Guttenberg

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. 333-259370

 

Dear Mr. Guttenberg:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on September 14, 2021, or as soon thereafter as possible.

 

  Sincerely,
   
  Nephros, Inc.
     
  By: /s/ Andrew Astor
    Andrew Astor
    President & Chief Executive Officer