<SEC-DOCUMENT>0001213900-17-013326.txt : 20180118
<SEC-HEADER>0001213900-17-013326.hdr.sgml : 20180118
<ACCEPTANCE-DATETIME>20171215213548
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-17-013326
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Akers Biosciences, Inc.
		CENTRAL INDEX KEY:			0001321834
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		201 GROVE RD
		CITY:			THOROFARE
		STATE:			NJ
		ZIP:			08086
		BUSINESS PHONE:		856-848-8698

	MAIL ADDRESS:	
		STREET 1:		201 GROVE RD
		CITY:			THOROFARE
		STATE:			NJ
		ZIP:			08086

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Akers Biosciences Inc
		DATE OF NAME CHANGE:	20050325
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Joseph Gunnar &amp; Co., LLC</B></P>

<P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">30&nbsp;Broad Street, 11th Floor, New York, NY&nbsp; 10004</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0in; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0in; text-align: right; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
15, 2017</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F St., NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Irene Paik</P>



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    <TD STYLE="width: 0.5in"><B>&nbsp;</B></TD>
    <TD STYLE="width: 0.5in; padding: 0in; font: 10pt Times New Roman, Times, Serif; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0in; text-indent: 0in"><P STYLE="margin: 0pt 0"><B>Akers Biosciences,
                                         Inc.</B></P>


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    <TD><B>&nbsp;</B></TD>
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    <TD STYLE="padding: 0in; font: 10pt Times New Roman, Times, Serif; text-indent: 0in"><P STYLE="margin: 0pt 0"><B>Registration
                                         Statement on Form S-1 (File No. 333-221746)</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0in; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.4in 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.4in 0pt 0; text-indent: 0.5in">Pursuant to Rule 461 of the General
Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Joseph Gunnar
&amp; Co., LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced
Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on December 18, 2017, or as soon thereafter as
practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3in 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3in 0pt 0; text-indent: 0.5in">Pursuant to Rule 460 under the
Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited
to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to
be reasonable to secure adequate distribution of the preliminary prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-indent: 0.5in">The undersigned confirms that
it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that
they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in
connection with the above-referenced issue.</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

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    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%; padding: 0in; font-size: 10pt; text-indent: 0in">Very truly yours,</TD></TR>
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    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0in; font-size: 10pt; text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0in; font-size: 10pt; text-indent: 0in">Joseph Gunnar &amp; Co., LLC</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0in; font-size: 10pt; text-indent: 0in">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0in; font-size: 10pt; text-indent: 0in">By: <U>/s/ Eric Lord</U></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0in; font-size: 10pt; text-indent: 0in">Name: Eric Lord</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0in; font-size: 10pt; text-indent: 0in">Title: Head of Investment Banking/Underwriting</TD></TR>
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