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                          April 7, 2023

       Francois Michelon
       President and Chief Executive Officer
       ENDRA Life Sciences Inc.
       3600 Green Court, Suite 350
       Ann Arbor, MI 48105-1570

                                                        Re: ENDRA Life Sciences
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed March 30,
2023
                                                            File No. 333-271003

       Dear Francois Michelon:

              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 Margaret
Schwartz at 202-551-7153 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Coleman Wombwell, Esq.