AKERS BIOSCIENCES, INC.

201 GROVE ROAD

THOROFARE, NJ 08086

December 13, 2017

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Irene Paik

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities Act of 1933, as amended, Akers Biosciences, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Thursday, December 14, 2017, or as soon thereafter as possible.

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Very Truly Yours,