FRANK J. HARITON ATTORNEY - AT - LAW
1065 Dobbs Ferry Road White Plains New York 10607 (Tel) (914) 674-4373 (Fax) (914) 693-2963 (e-mail) hariton@sprynet.com
October 6, 2016
Ms. Suzanne Hayes, Assistant Director
Office of Healthcare and Insurance
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Endonovo Therapeutics, Inc. | |
| Amendment Number 1 to Registration Statement on Form S-1 | ||
| File Number 333-213365 |
Dear Ms. Hayes:
We are filing amendment number 1 to the above captioned registration statement. This amendment principally involves an updating of the material previously filed and changes to the registration statement in response to the staff’s comment letter dated September 22, 2016. The numbered paragraphs below correspond to the numbered paragraphs in the staff’s comment letter and set forth our response thereto:
| 1. | We have filed an Amended and Restated Stock Purchase Agreement for the Notes which removes all ambiguity and makes clear that the contra party must purchase the last $400,000 of the notes on effectiveness of this registration statement. | |
| 2. | All missing exhibits are filed with this amendment. |
Please feel free to contact me with any questions you may have regarding the foregoing.
Very truly yours,
/s/ Frank J. Hariton
Frank J. Hariton
