DAXOR CORP

Regulatory Filings • May 9, 2018

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May 9, 2018 ATTORNEYS AT LAW 777 EAST WISCONSIN AVENUE MILWAUKEE, WI 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 999700-0428

Via EDGAR System and E-Mail

Ms. Christina DiAngelo Fettig U.S. Securities and Exchange Commission Division of Investment Management Washington, D.C. 20549

Re: Daxor Corporation

Annual Report on Form N-CSR

Filed on April 27, 2017

Dear Ms. Fettig:

On behalf of Daxor Corporation (the “ Company ”), this letter follows up on the letter sent on May 4, 2018, to provide the following, as noted:

· Attached are calculations for the ratios in the financial highlights.

· Attached are the calculations for the portfolio turnover rate in 2016. The Company’s prior auditor assisted in the calculations for 2015, and the Company is talking to them to confirm the calculations, and will then provide the calculations.

If the Staff has any questions with respect to any of the foregoing, please contact the undersigned at (414) 297-5596.

Very truly yours,

/s/ Peter D. Fetzer

Peter D. Fetzer

Enclosures

cc: Michael Feldschuh (w/o enclosures)

Daxor Corporation

BOSTON BRUSSELS CHICAGO DETROIT JACKSONVILLE LOS ANGELES MADISON MIAMI MILWAUKEE NEW YORK ORLANDO SACRAMENTO SAN DIEGO SAN FRANCISCO SHANGHAI SILICON VALLEY TALLAHASSEE TAMPA TOKYO WASHINGTON, D.C.