<SEC-DOCUMENT>0001654954-18-009711.txt : 20181005
<SEC-HEADER>0001654954-18-009711.hdr.sgml : 20181005
<ACCEPTANCE-DATETIME>20180830151146
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-18-009711
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180830

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="font-family: Times New Roman; font-size: 13px">ENDRA
Life Sciences Inc.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">3600
Green Court, Suite 350</font></div>
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<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">August
30, 2018</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Securities
and Exchange Commission</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Attention:
Caleb French</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Re:</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">ENDRA Life Sciences
Inc.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Registration
Statement on Form S-3</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">File
No. 333-226785</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. hereby respectfully
requests that the above-referenced Registration Statement on Form
S-3 be declared effective at 4:00 p.m., Eastern Time, on Tuesday,
September 4, 2018, or as soon thereafter as is
practicable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Please
direct any questions regarding this request to Mark Busch of
K&amp;L Gates LLP ((704) 331-7440; mark.busch@klgates.com). In
addition, please notify Mr. Busch when this request for
acceleration has been granted.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Sincerely,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">/s/
David Wells</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">David
Wells</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Chief
Financial Officer</font></div>
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