Life Sciences Inc.
Green Court, Suite 350
Arbor, MI 48105
ENDRA Life Sciences
Statement on Form S-1
Pursuant to Rule
461 promulgated under the Securities Act of 1933, as amended,
registrant ENDRA Life Sciences Inc. (the “Company”)
hereby respectfully requests that the above-referenced Registration
Statement on Form S-1 (the “Registration Statement”) be
declared effective at 3:00 p.m., Eastern Time, on Thursday, January
26, 2017, or as soon thereafter as is practicable.
connection with the foregoing request, the Company acknowledges
that (i) 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) 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) 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.