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Spherix Incorporated

One Rockefeller Plaza, 11th 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