<SEC-DOCUMENT>0001654954-16-004916.txt : 20170606
<SEC-HEADER>0001654954-16-004916.hdr.sgml : 20170606
<ACCEPTANCE-DATETIME>20161215172555
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-16-004916
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20161215

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
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<font style="font-family: Times New Roman; font-size: 13px">ENDRA
Life Sciences Inc.</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">3600
Green Court, Suite 350</font></div>
<div style="text-align: center; padding-bottom: 16px; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Ann
Arbor, MI 48105</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">December 15,
2016</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">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">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="text-align: left; 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">Attention: Amanda
Ravitz</font></div>
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<div style="display: table-row">
<div style="display: table-cell; width: 48px"><font style="font-family: Times New Roman; font-size: 13px">Re:&#xA0;</font></div>
<div style="text-align: left; display: table-cell"><font style="font-family: Times New Roman; font-size: 13px">ENDRA Life Sciences
Inc.</font><br>
<font style="font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-1</font><br>
<font style="font-family: Times New Roman; font-size: 13px">File
No. 333-214724</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Pursuant to Rule
461 promulgated under the Securities Act of 1933, as amended,
registrant ENDRA Life Sciences Inc. (the &#x201C;Company&#x201D;)
hereby respectfully requests that the above-referenced Registration
Statement on Form S-1 (the &#x201C;Registration Statement&#x201D;) be
declared effective at 3:00 p.m., Eastern Time, on Monday, December
19, 2016, or as soon thereafter as is practicable.</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">In
connection with the foregoing request, the Company acknowledges
that (i)&#xA0;should the Commission or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the
filing; (ii)&#xA0;the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective,
does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
(iii)&#xA0;the Company may not assert staff comments and the
declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal
securities laws of the United States.</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">Sincerely,</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">/s/
David Wells</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">David
Wells</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">Chief
Financial Officer</font></div>
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