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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 28, 2009
Author
Sasha Singh Parikh
Form
UPLOAD
Company
TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)

Letter

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

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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