endra_coresp
April
24, 2023
VIA EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
ENDRA Life Sciences Inc.
Registration Statement on Form S-1
File No. No. 333-271003
Acceleration Request
Requested
Date:
April 26 2023
Requested
Time:
4:30 p.m. Eastern Time (US)
Ladies
and Gentlemen:
In
connection with the above-referenced Registration Statement, and
pursuant to Rule 461 under the Securities Act of 1933, as amended
(the “Act”), we, as underwriter, hereby join in the
request of ENDRA Life Sciences Inc. that the effective date of the
Registration Statement be accelerated so that it will be declared
effective at 4:30 p.m., Eastern Time (US), on April 26, 2023, or at
such later time as the Company or its outside counsel, K&L
Gates LLP, may request via a telephone call to the staff of the
Division of Corporation Finance of the Securities and Exchange
Commission.
Pursuant to Rule
460 under the Act, we wish to advise you that we have distributed
approximately 450 copies of the Preliminary Prospectus dated April
18, 2023 through the date hereof, to underwriters, dealers,
institutions and others.
The
undersigned, as underwriter, has complied and will comply with Rule
15c2-8 under the Securities Exchange Act of 1934, as
amended.
Very
truly yours,
Acting
on behalf of itself and the several Underwriters
NEWBRIDGE
SECURITIES CORPORATION
Name:
Chad D. Champion
Title:
Senior Managing Director