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CorMedix Inc.

300 Connell Drive, Suite 4200

Berkeley Heights, NJ 07922

November 23, 2020

VIA EDGAR TRANSMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:    Office of Life Sciences

 

  Re: CorMedix Inc.

    Registration Statement on Form S-3

    Filed  November 5, 2020

    File No. 333-249901

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CorMedix Inc. (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333- 249901), so that such registration statement may become effective at 3:00 p.m. (Washington, D.C. time) on November 25, 2020, or as soon as practicable thereafter.

 

         
    CORMEDIX INC.
     
    By:   /s/ Matt David
       

Name:  Matt David

Title:    Chief Financial Officer