AVRA MEDICAL ROBOTICS, INC.
3259 Progress Drive Suite 112A
Orlando, FL 32826
July 3, 2019
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3030
100 “F” Street, N.E.
Washington, D.C. 20549-3629
| Attention: | Ms. Jeanne Bennett |
Mr. Gary Todd
| Re: | AVRA Medical Robotics, Inc. (the “Company”) |
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed April 16, 2019
File No. 333-216054
Ladies and Gentlemen:
In response to the comment set forth in the Staff’s letter dated June 27, 2019, we file herewith Form 10-K/A Amendment No. 1 to the Company’s 2018 Annual Report on Form 10-K, in which we have revisedItem 9A. Controls and Proceduresas requested by the Staff.
If you have any further questions or comments, kindly contact the undersigned at (407) 956-2250 or our counsel, Dale S. Bergman, Esq. of Gutiérrez Bergman Boulris, PLLC at (305) 358-5100.
Very truly yours,
AVRA MEDICAL ROBOTICS, INC.
| By: | /s/ Barry F. Cohen | |
| Barry F. Cohen | ||
| Chief Executive Officer |
