0001213900-20-005072.txt : 20200401 0001213900-20-005072.hdr.sgml : 20200401 20200228173005 ACCESSION NUMBER: 0001213900-20-005072 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPHERIX INC CENTRAL INDEX KEY: 0000012239 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 520849320 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE ROCKEFELLER PLAZA, 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10020 BUSINESS PHONE: 347-321-7646 MAIL ADDRESS: STREET 1: ONE ROCKEFELLER PLAZA, 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10020 FORMER COMPANY: FORMER CONFORMED NAME: SPHERIX INC DATE OF NAME CHANGE: 20010815 FORMER COMPANY: FORMER CONFORMED NAME: BIOSPHERICS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: BIOSPHERICS RESEARCH INC DATE OF NAME CHANGE: 19720404 CORRESP 1 filename1.htm

Spherix Incorporated

One Rockefeller Plaza, 11^th Floor

New York, New York 10020

February 28, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3030

Washington, D.C. 20549

Attention: Jonathan Burr

	Re:	Spherix Incorporated
		Registration Statement on Form S-1, as amended
		Filed January 31, 2020
		File No. 333-236199

Dear Mr. Burr:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Spherix Incorporated hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 P.M. EST on March 2, 2020, or as soon as thereafter practicable.

Very truly yours,

/s/ Anthony Hayes

Anthony Hayes

Chief Executive Officer

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