Akers Biosciences, Inc.
1185 Avenue of the Americas
3rd Floor
New York, New York 10036
March 19, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attention: Christopher Edwards
| Re: | Akers Biosciences, Inc. |
| Pre-Effective Amendment No. 1 to Registration Statement on Form S-4 | |
| Filed on March 19, 2021 | |
| File No. 333-252181 (the “Registration Statement”) | |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 and Rule 460 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Akers Biosciences, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 12:00 p.m., Eastern Time, on March 23, 2021, or as soon thereafter as practicable.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Jayun Koo, Esq. at (212) 835-4823.
Very truly yours,
AKERS BIOSCIENCES, INC. | ||
| By: | /s/ Christopher C. Schreiber | |
| Christopher
C. Schreiber Chief Financial Officer | ||
| cc: | Rick A. Werner, Esq., Haynes and Boone, LLP |
| Jayun Koo, Esq., Haynes and Boone, LLP |