May 10, 2019   ATTORNEYS AT LAW 777 EAST WISCONSIN AVENUE, SUITE 3800 MILWAUKEE, WISCONSIN  53202-5306 414.271.2400 TEL 414.297.4900  FAX www.foley.com   WRITER'S DIRECT LINE 414.297.5596 pfetzer@foley.com Email   CLIENT/MATTER NUMBER 103159-0101

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

Re:Daxor Corporation - File Nos. 333-224509 and 8111-22684

Ladies and Gentlemen:

On behalf of Daxor Corporation, a New York corporation ("Daxor"), we are transmitting for filing Post-Effective Amendment No. 3 to the Registration Statement on Form N-2, File No. 333-224509 (the "Registration Statement").  Daxor, and we as their counsel, will promptly respond to any requests for additional information and will cooperate to the fullest extent with the Staff in expediting the Staff's review of the Registration Statement.

This filing was made solely to update Daxor's financial statements and make other non-material updates, and to respond to comments of the Staff on Amendment No. 2 to the Registration Statement on Form N-2.  Daxor has not yet sought no-action relief to allow its annual updates to go automatically effective. So, Daxor filed its annual update on POS 8C for review.

Please call the undersigned at (414) 297-5596 should you have any questions regarding this filing.

Very truly yours,

/s/ Peter D. Fetzer

Peter D. Fetzer

AUSTIN BOSTON CHICAGO DALLAS DENVER DETROIT HOUSTON JACKSONVILLE LOS ANGELES MADISON MEXICO CITY MIAMI MILWAUKEE NEW YORK ORLANDO SACRAMENTO SAN DIEGO SAN FRANCISCO SILICON VALLEY TALLAHASSEE TAMPA WASHINGTON, D.C. BRUSSELS TOKYO