CORRESP 1 filename1.htm Acceleration Request

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August 11, 2014




Amanda Ravitz.

Unites States Securities and

Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


RE:

Nemaura Medical, Inc. (the “Company”)
Form S-1/A  (the “Registration Statement”)
File Number 333-194857


Dear Ms. Ravitz:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:30 PM on Tuesday, August 12, 2014, or as soon thereafter as practicable.

The Company hereby acknowledges that:

·

Should the Securities and Exchange Commission (the “Commission ”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;


·

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and


·

The Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Very truly yours,


NEMAURA MEDICAL INC.



By:   /s/ Dewan Fazlul Hoque Chowdhury

Name: Dewan Fazlul Hoque Chowdhury

Title:  President and Chairman of the Board



NY1290408.1
222578-10001