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Spherix Incorporated

One Rockefeller Plaza, 11th Floor

New York, NY 10020



 

  July 17, 2017

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jeff N. Kauten

 

 

  Re: Spherix Incorporated
    Registration Statement on Form S-1
    Filed May 24, 2017, as amended
    File No. 333-218216

 

 Dear Mr. Kauten:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Spherix Incorporated (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. EDT on Monday, July 17, 2017, or as soon as thereafter practicable. Please direct any questions regarding the foregoing to the undersigned at (703) 992-9325 or to Sarah Williams of Ellenoff Grossman & Schole LLP at (212) 370-1300.

 

 

 

Very truly yours,

 

 

/s/ Anthony Hayes

Anthony Hayes

Chief Executive Officer

 

 

 

cc: Ellenoff Grossman & Schole LLP
  Sheppard, Mullin, Richter & Hampton LLP