Blueprint
CORMEDIX INC.
400 Connell Drive, Suite 5000
Berkeley Heights, New Jersey 07922
October
22, 2018
Via EDGAR Delivery
Securities
and Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
Registration Statement on Form S-3
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the
“Act”), CorMedix Inc. (the “Registrant”)
hereby requests that the United States Securities and Exchange
Commission (the “Commission”) take appropriate action
to accelerate the effective date of the above-referenced
registration statement (the “Registration Statement”)
so as to become effective on Tuesday, October 23, 2018, at 4:00
p.m. Eastern Time, or as soon thereafter as
practicable.
The
Registrant understands that the Commission will consider this
request for acceleration of the effective date of the Registration
Statement as a confirmation of the fact that the Registrant is
aware of its responsibilities under the Securities Act and the
Securities Exchange Act of 1934, as amended, as they relate to the
proposed public offering of the securities specified in the
Registration Statement.
Once
the Registration Statement is effective, please orally confirm the
event with our counsel, Wyrick Robbins Yates & Ponton LLP, by
calling Alexander Donaldson at (919)
781-4000.
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Very
truly yours,
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CORMEDIX
INC.
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By:
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/s/
Robert W. Cook
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Robert
W. Cook
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Chief
Financial Officer
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