United States securities and exchange commission logo August 10, 2020 Christopher C. Schreiber Executive Chairman of the Board Akers Biosciences, Inc. 201 Grove Road Thorofare, New Jersey 08086 Re: Akers Biosciences, Inc. Definitive Proxy Statement on Schedule 14A Filed July 29, 2020 Preliminary Proxy Statement on Schedule 14A As Amended July 23, 2020 File No. 001-36268 Dear Mr. Schreiber: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rick Werner, Esq.