SEC Comment Letter for TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956) (TENX) — Mar 26, 2013

TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)
Date: March 26, 2013 · CIK: 0000034956 · Accession: 0000000000-13-015880

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File numbers found in text: 001-34600

Date

March 12, 2013

Author

/s/ Jennifer Riegel for

Form

UPLOAD

Company

TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)

Letter

March 25 , 2013 Via E -mail Mr. Michael B. Jebsen Interim Chief Executive Officer Oxygen Biotherapeutics, Inc. One Copley Parkway, Suite 490 Morrisville, North Carolina 27560

Re: Oxygen Biotherapeutics, Inc. Preliminary Proxy Statement on Schedule 14A Filed on March 12, 2013 File No. 001-34600

Dear Mr. Jebsen:

We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jennifer Riegel for

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March 25 , 2013

Via E -mail
Mr. Michael B. Jebsen
Interim Chief Executive Officer
Oxygen Biotherapeutics, Inc.
One Copley Parkway, Suite 490
Morrisville, North Carolina 27560

Re: Oxygen  Biotherapeutics, Inc.
  Preliminary Proxy Statement on Schedule 14A
Filed on March 12, 2013
  File No.  001-34600

Dear Mr. Jebsen:

We have comple ted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect  to the company or the filing  and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities la ws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing includes  the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Jennifer Riegel for

Jeffrey P. Riedler
Assistant Director

SecProbe.io