0001615774-18-000400.txt : 20180216 0001615774-18-000400.hdr.sgml : 20180216 20180118083013 ACCESSION NUMBER: 0001615774-18-000400 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180118 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: 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

New York, NY 10020

January 18, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Ivan Griswold

	Re:	Spherix Incorporated
		Registration Statement on Form S-3
		File No. 333-222488

Dear Mr. Griswold:

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 10:00 a.m. Eastern Standard Time on Friday, January 19, 2018, or as soon as practicable thereafter.

	Very truly yours,

	/s/ Anthony Hayes
	Name: Anthony Hayes
	Title: Chief Executive Officer