DAXOR CORP

Regulatory Filings • Aug 16, 2018

CORRESP 1 filename1.htm

| ● | ATTORNEYS
AT LAW 777
East Wisconsin Avenue, Suite 3800 Milwaukee,
Wisconsin 53202-5306 414.271.2400
TEL 414.297.4900
FAX www.foley.com |
| --- | --- |
| August
16, 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 - 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 Pre-Effective Amendment No. 5 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 Pre-Effective Amendment reflects Daxor’s latest response to the Staff’s comments by (1) omitting the senior securities table and adding an explanation that Daxor has excluded the table because it does not have senior securities, and (2) revising the disclosure to reflect the cessation of Daxor’s stock option plan.

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

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