United States securities and exchange commission logo





                           March 23, 2022

       Dewan F. H. Chowdhury
       Chief Executive Officer
       Nemaura Medical Inc.
       57 West 57th Street
       New York, NY 10019

                                                        Re: Nemaura Medical
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 16,
2022
                                                            File No. 333-263618

       Dear Mr. Chowdhury:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jane
Park at 202-551-7439 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Laura Anthony, Esq.