AKERS BIOSCIENCES, INC.
201 GROVE ROAD
THOROFARE, NJ 08086
December 15, 2017
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Irene Paik
| Re: | Akers Biosciences, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-221746 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Akers Biosciences, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Monday, December 18, 2017, or as soon thereafter as possible.
* * * *
| Very Truly Yours, | |
| Akers Biosciences, Inc. | |
| /s/ John J. Gormally | |
| John J. Gormally | |
| Chief Executive Officer |