MISONIX, INC.
1938 New Highway
Farmingdale, NY 11735
631-694-9555 (Phone)
April 19, 2018
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Re: | MISONIX, INC. (the “Company”) |
Registration Statement on Form S-3 (File No. 333-223878)
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, the Company hereby requests that such Registration Statement be declared effective at 4:00 p.m. Eastern time on Tuesday, April 24, 2018, or as soon thereafter as practicable. This hereby confirms that the Company and the signatories to the Registration Statement are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering contemplated by the Registration Statement.
Very truly yours,
MISONIX, INC.
By: _/s/ Joseph P. Dwyer___________________
Name: Joseph P. Dwyer
Title: Chief Financial Officer
cc (via email): Heather Percival (SEC)