0001493152-21-023937.txt : 20211028 0001493152-21-023937.hdr.sgml : 20211028 20210928100157 ACCESSION NUMBER: 0001493152-21-023937 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Indaptus Therapeutics, Inc. CENTRAL INDEX KEY: 0001857044 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 863158720 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3 COLUMBUS CIRCLE STREET 2: 15TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 347-480-9760 MAIL ADDRESS: STREET 1: 3 COLUMBUS CIRCLE STREET 2: 15TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: Intec Parent Inc. DATE OF NAME CHANGE: 20210414 CORRESP 1 filename1.htm

Indaptus Therapeutics, Inc.

3 Columbus Circle, 15^th Floor

New York, NY 10019

September 28, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	Indaptus Therapeutics, Inc.
	Registration Statement on Form S-1
	File No. 333-259771

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Indaptus Therapeutics, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-259771) of the Registrant (the “Registration Statement”) be accelerated so that it will be declared effective at 1:00 p.m., Eastern Time, on September 29, 2021 or as soon thereafter as may be practicable.

The Registrant hereby acknowledges that:

	●	should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission 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 Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

	●	the Registrant may not assert staff comments and 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.

The undersigned respectfully requests that it be notified of the effectiveness of the Registration Statement by telephone call to our counsel, McDermott Will & Emery LLP, by calling Ze’-ev Eiger at (212) 547-5470. The Registrant hereby authorizes Mr. Eiger to orally modify or withdraw this request for acceleration.

	Very truly yours,

	INDAPTUS THERAPEUTICS, INC.

	By:	/s/ Jeffrey A. Meckler
	Name:	Jeffrey A. Meckler
	Title:	Chief Executive Officer