United States securities and exchange commission logo January 22, 2021 Christopher Schreiber Chief Executive Officer Akers Biosciences, Inc. 1185 Avenue of the Americas 3rd Floor New York, New York 10036 Re: Akers Biosciences, Inc. Registration Statement on Form S-4 Filed January 15, 2021 File No. 333-252181 Dear Mr. Schreiber: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences