CorMedix Inc.
300 Connell Drive, Suite 4200
Berkeley Heights, NJ 07922
November 23, 2020
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Office of Life Sciences
| Re: | CorMedix Inc. |
| Registration Statement on Form S-3 |
| Filed November 5, 2020 |
| File No. 333-249901 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, CorMedix Inc. (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 249901), so that such registration statement may become effective at 3:00 p.m. (Washington, D.C. time) on November 25, 2020, or as soon as practicable thereafter.
| CORMEDIX INC. | ||||
| By: | /s/ Matt David | |||
Name: Matt David Title: Chief Financial Officer | ||||
