AKERS BIOSCIENCES, INC.

201 GROVE ROAD

THOROFARE, NJ 08086

 

December 15, 2017

 

VIA EDGAR

 

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Irene Paik

 

  Re: Akers Biosciences, Inc.
    Registration Statement on Form S-1
    File No. 333-221746

 

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 Monday, December 18, 2017, or as soon thereafter as possible.

  

* * * *

 

Very Truly Yours,  
   
Akers Biosciences, Inc.  
   
/s/ John J. Gormally  
John J. Gormally  
Chief Executive Officer