SurePure, Inc.
405 Lexington Avenue, 25th Floor
New York, NY 10174
August 25, 2015
Mr. Martin James
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, DC 20549
SurePure, Inc.
Form 10-K for the Year Ended December 31, 2015
Filed March 30, 2015
Form 10-Q for the Quarterly Period Ended June 30, 2015
Filed July 28, 2015
File No. 000-54172
Dear Mr. James:
We are writing with respect to your letter dated July 30, 2015 and the telephone call received by our counsel on August 21, 2015.
The Company hereby acknowledges that
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please advise if there are any further comments.
| Very truly yours | |
| /s/ Stephen M. Robinson |
