ndra_corresp
ENDRA
Life Sciences Inc.
3600
Green Court, Suite 350
Ann
Arbor, MI 48105
April
29, 2021
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Attention:
Irene Paik
Re:
ENDRA Life Sciences
Inc.
Registration
Statement on Form S-3
Filed
March 25, 2021
File
No. 333-254711
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as
amended, registrant ENDRA Life Sciences Inc. hereby respectfully
requests that the above-referenced Registration Statement on Form
S-3 be declared effective at 4:15 p.m., Eastern Time, on Monday,
May 3, 2021, or as soon thereafter as is practicable.
Please
direct any questions regarding this request to Mark Busch of
K&L Gates LLP ((704) 331-7440; mark.busch@klgates.com). In
addition, please notify Mr. Busch when this request for
acceleration has been granted.
Sincerely,
/s/
Francois Michelon
Francois
Michelon
Chief
Executive Officer and Director