EMAIL: SFELDMAN@OLSHANLAW.COM 

DIRECT DIAL: 212.451.2234

January 8, 2021

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: 

Deanna Virginio, Esq.

Division of Corporation Finance

Re: 

American Bio Medica Corporation

Registration Statement on Form S-1 (No. 333-251798)

Filed December 29, 2020, amended January 7, 2021

Ladies and Gentlemen:

On behalf of American Bio Medica Corporation (“ABMC”), we enclose ABMC’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on Monday, January 11, 2021, or as soon as possible thereafter.

Please advise the undersigned of the effectiveness of the Registration Statement.

Very truly yours,

/s/ Spencer G. Feldman

Spencer G. Feldman

cc: 

Ms. Melissa A. Waterhouse

AMERICAN BIO MEDICA CORPORATION

122 Smith Road

Kinderhook, New York 12106

January 8, 2021

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Deanna Virginio, Esq.

Division of Corporation Finance

Re: 

American Bio Medica Corporation

Registration Statement on Form S-1 (No. 333-251798)

Filed December 29, 2020, amended January 7, 2021

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, American Bio Medica Corporation hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Monday, January 11, 2021, or as soon as possible thereafter.

Very truly yours,
AMERICAN BIO MEDICA CORPORATION
By:	/s/ Melissa A. Waterhouse
	Melissa A. Waterhouse
	Chief Executive Officer