ATTORNEYS AT LAW 777 East Wisconsin Avenue, Suite 3800 Milwaukee, Wisconsin 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com
April 27, 2018	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 - Investment Company Act File No. 8111-22684

Ladies and Gentlemen:

On behalf of Daxor Corporation, a New York corporation (“Daxor”), we are transmitting for filing a Registration Statement on Form N-2 (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.

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

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