<SEC-DOCUMENT>0001654954-17-000624.txt : 20170606
<SEC-HEADER>0001654954-17-000624.hdr.sgml : 20170606
<ACCEPTANCE-DATETIME>20170131153033
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-17-000624
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170131

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
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">January
31, 2017</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Securities
and Exchange Commission</font></div>
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Division of Corporation Finance</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
100 F Street, N.E.</font></div>
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Washington, D.C. 20549</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">ENDRA
Life Sciences Inc. (the &#x201C;Company&#x201D;)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-1 (File No.&#xA0;333-214724)</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">As
the representative of the several underwriters of the
Company&#x2019;s proposed public offering of up to 2,300,000 units
(the"Units") (including the additional Units issuable to the
underwriters if the underwriters' over-allotment option is
exercised), each Unit consisting of one share of the Company's
common stock, par value $0.0001 per share, and a warrant to
purchase one share of the Company's common stock, we hereby join
the Company&#x2019;s request that the effective date of the
above-referenced Registration Statement be accelerated so that the
above-referenced Registration Statement will be declared effective
at 4:30 p.m. (EST) on February 2, 2017, or as soon thereafter as is
practicable.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Pursuant to Rule 460 of the General</font>
<font style="color: #000000">Rules and Regulations of the
Securities and Exchange Commission under the Securities Act of
1933, as amended, we wish to advise you that we have effected the
following distribution of the Company&#x2019;s Preliminary
Prospectus, dated January 20, 2017, through the date
hereof:</font></font></div>
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<font style="text-decoration: underline; color: #000000; font-family: Times New Roman; font-size: 13px">
Preliminary Prospectus dated January 20, 2017:</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">1,000
copies to prospective underwriters, institutional investors,
dealers and others</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
undersigned advise that they have complied and will continue to
comply, and that they have been informed by the participating
underwriters and dealers that they have complied with and will
continue to comply, with the requirements of Rule 15c2-8 under the
Securities Exchange Act of 1934, as amended.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">DOUGHERTY
&amp; COMPANY LLC</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">As
Representative of the several Underwriters</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
DOUGHERTY &amp; COMPANY LLC</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">By:</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">/s/
Joseph P. Sullivan</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Name:
Joseph P. Sullivan</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Title:
Senior Vice President</font></div>
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