NEPHROS, INC.
380 Lackawanna Place
South Orange, New Jersey 07079
(201) 343-5202
May 21, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Mr. Robert Augustin
| Re: | Nephros, Inc. |
| Registration Statement on Form S-3 | |
| File Number: 333-279328 |
Dear Mr. Augustin:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Nephros, Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on May 23, 2024, or as soon thereafter as possible.
| Sincerely, | ||
| NEPHROS, INC. | ||
| By: | /s/ Judy Krandel | |
| Judy Krandel | ||
| Chief Financial Officer | ||