<SEC-DOCUMENT>0001654954-16-004601.txt : 20170606
<SEC-HEADER>0001654954-16-004601.hdr.sgml : 20170606
<ACCEPTANCE-DATETIME>20161206060526
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-16-004601
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20161206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENDRA Life Sciences Inc.
		CENTRAL INDEX KEY:			0001681682
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				260579295
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3600 GREEN COURT
		STREET 2:		SUITE 350
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48105
		BUSINESS PHONE:		734-335-0468

	MAIL ADDRESS:	
		STREET 1:		3600 GREEN COURT
		STREET 2:		SUITE 350
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Endra Inc.
		DATE OF NAME CHANGE:	20160805
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
K&amp;L GATES LLP</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">HEARST
TOWER, 47TH FLOOR</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">214
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<font style="font-family: Times New Roman; font-size: 13px">CHARLOTTE,
NC 28202</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">T +1
704 331 7400 F +1 704 331 7598 klgates.com</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">December 6,
2016</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><a name="#ConfidentialityPhrase">&#xA0;</a></font></div>
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<font style="font-family: Times New Roman; font-size: 13px">VIA
EDGAR CORRESPONDENCE</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">U.S.
Securities and Exchange Commission</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">100 F
Street N.E.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
<div style="padding-bottom: 16px; display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">Attn:&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Amanda
Ravitz</font></div>
</div>
</div>
<div style="display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">Re:&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">ENDRA
Life Sciences Inc.</font></div>
</div>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Registration Statement on Form S-1</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Filed November 21, 2016</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
File No. 333-214724</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Dear
Ms. Ravitz:</font></div>
<div style="text-align: left; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">On
behalf of ENDRA Life Sciences Inc. (the &#x201C;Company&#x201D;), we
submit this letter providing a response to the comments raised by
the Staff of the Securities and Exchange Commission (the
&#x201C;Staff&#x201D;) in its letter dated December 5, 2016 with
respect to the Company&#x2019;s registration statement on Form S-1
(File No. 333-214724) (the &#x201C;Registration Statement&#x201D;).
Simultaneously with the filing of this letter, the Company is
filing by EDGAR an amendment to the Registration Statement (the
&#x201C;Registration Statement Amendment&#x201D;) relating to the
contemplated registration and offering of shares of the
Company&#x2019;s common stock and warrants to purchase shares of the
Company&#x2019;s common stock described in the Registration
Statement and responding to the Staff&#x2019;s comments. Below we
have noted the Staff&#x2019;s comments in bold face type and the
Company&#x2019;s responses in regular type.</font></div>
<div style="padding-bottom: 16px; display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">1.&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">We
note your response to prior comment 1 and your disclosure on page 3
implying that you will not require clinical data to obtain your CE
mark. It appears, however, that you will need such data to support
FDA clearances and that you intend to obtain such data for clinical
reasons. In light of this disclosure, please tell us how you can
support the functional claims you have included in the bullets on
page 2 and include your data supporting those claims. Further,
clarify that any such claims are not supported by data that you
have gathered in pursuit of obtaining regulatory approvals or
subject to regulatory oversight and guidance.</font></div>
</div>
</div>
<div style="text-align: left; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">Additional
disclosure responding to this comment has been added on pages 2, 38
and 49 of the Registration Statement Amendment.</font></div>
<div style="padding-bottom: 16px; display: table">
<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">2.&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">We
note your revised disclosure in response to our prior comment
number 4. Please tell us what consideration you have given to added
risk factor disclosure about Mr. Well&#x2019;s availability to act
as your CFO, in light of his current roles as CEO of another
company and CFO of 2 other public companies. Please also provide us
your analysis as to how you have satisfied your disclosure
requirement under Item 404 of Regulation S-K with respect to the
amounts paid to Mr. Wells. In this regard, we note your disclosure
in footnote 4 to the table on page 66 and in second paragraph on
page F-15.</font></div>
</div>
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<div style="text-align: right; width: 100%"><font style="font-family: Times New Roman; font-size: 11px">&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">U.S.
Securities and Exchange Commission</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">December
6, 2016</font></div>
<div id="pn" style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Page
<font style="font-family: Times New Roman; font-size: 13px">2<br></font></font></div>
<div style="text-align: left; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div style="text-align: left; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">As
noted on page 61 under the caption &#x201C;Employees,&#x201D; after
the closing of the offering the Company intends to hire a full-time
Chief Financial Officer. Accordingly, the Company does not believe
any additional risk factor disclosure is required regarding Mr.
Wells&#x2019; availability to act as Chief Financial Officer.
Additional disclosure responding to the portion of the comment
addressing disclosure required under Item 404 of Regulation S-K has
been added on page 72 of the Registration Statement.</font></div>
<div style="text-align: left; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">We
appreciate your time and attention to the Company&#x2019;s responses
to the Staff&#x2019;s comments. Should you have any questions,
please call me at (704) 331-7440.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
</td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Mark R. Busch</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Mark R.
Busch</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="display: table">
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<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">cc:&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">Francois Michelon,
Chief Executive Officer</font></div>
</div>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">Michael
Thornton, Chief Technology Officer</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 48px">
<font style="font-family: Times New Roman; font-size: 13px">David
Wells, Chief Financial Officer (Interim)</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
