March 25, 2018

VIA EDGAR

Mr. Kevin J. Kuhar
Accounting Branch Chief

Office of Electronics and Machinery
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:	Nemaura Medical Inc. SEC File No.: 001-38355975 Request for Relief Under Rule 437 of the Securities Act of 1933

To Whom It May Concern:

Nemaura Medical Inc., a Nevada company ("Nemaura"), hereby requests a waiver from the requirement that its prior independent public registered accountant, GHP Horwath, P.C. ("GHP"), reissue its audit report included in Nemaura's Annual Report on Form 10-K for the fiscal year ended March 31, 2016 (the "2016 Audit Report") in Nemaura's Annual Report on Form 10-K for the fiscal year ended March 31, 2018 (the "2018 Annual Report").

On February 27, 2018, GHP informed Nemaura that it has ceased operations and expects to file its formal dissolution papers with the State of Colorado no later than April, 2018. GHP is not practicing public accounting and no longer has the ability to reissue its audit report in connection with the filing of the 2018 Annual Report.

As a result of the foregoing, Nemaura requests that the Securities and Exchange Commission (the "Commission") grant Nemaura relief under Rule 437 of the Securities Act of 1933, as amended, and dispenses with the requirement for the GHP Consent in Nemaura's 2018 Annual Report. The affidavit of Nemaura's Chief Financial Officer, Iain Anderson, attesting as to the foregoing, is annexed to this letter.

Please feel free to contact me at 212-407-4122 to discuss, or if any further information information is required, please advise.

We thank the Staff in advance for its assistance.

Very truly yours,

/s/ Tahra Wright

Tahra Wright
Partner

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