RESPIRERX PHARMACEUTICALS Inc.
126 Valley Road, Suite C
Glen Rock, New Jersey 07452
October 26, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
|Re:||RespireRx Pharmaceuticals Inc.|
|Registration Statement on Form S-1|
|File No. 333-249469|
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), RespireRx Pharmaceuticals Inc. (the “Company”) hereby requests acceleration of the effective date and time of the above-referenced registration statement (the “Registration Statement”) to October 28, 2020, at 5:00 p.m. Eastern Time or as soon thereafter as is practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please inform our counsel, Faegre Drinker Biddle & Reath LLP, by calling Elizabeth A. Diffley at (215) 988-2607.
|RESPIRERX PHARMACEUTICALS INC.|
|By:||/s/ Jeff E. Margolis|
|Jeff E. Margolis|
|SVP, CFO, Secretary and Treasurer|
cc: Elizabeth A. Diffley
Faegre Drinker Biddle & Reath LLP