Indaptus Therapeutics, Inc. — Capital/Financing Update 2021

Sep 28, 2021

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:
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 |

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