SEC Comment Letter for TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956) (TENX) — Feb 4, 2009
TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)
Date: Feb. 4, 2009 · CIK: 0000034956 · Accession: 0000000000-09-005747
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Via Facsimile and U.S. Mail Mail Stop 6010 January 28, 2009 Chris J. Stern Chief Executive Officer Oxygen Biotherapeutics, Inc. 3189 Airway Avenue Building C Costa Mesa, CA 92626 Re: Oxygen Biotherapeutics, Inc. Item 4.01 Form 8-K Filed January 14, 2009 File No. 2-310909 Dear Mr. Stern: We have completed our review of your Item 4.01 Form 8-K and have no further comments at this time. S i n c e r e l y , S a s h a S i n g h P a r i k h S t a f f A c c o u n t a n t