  We propose a formula constructed out of elementary functions that captures
many of the detailed features of the transverse resistivity $\rho_{xy}$ for the
integer quantum Hall effect. It is merely a phenomenological formula in the
sense that it is not based on any transport calculation for a specific class of
physical models involving electrons in a disordered landscape, thus, whether a
physical model exists which realizes this resistivity remains an open question.
Nevertheless, since the formula involves the Riemann zeta function and its
non-trivial zeros play a central role, it is amusing to consider the
implications of the Riemann Hypothesis in light of it.
