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 | ||
