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SEC Comment Letter 0000000000-23-000880 to TENAX THERAPEUTICS, INC. (TENX)

TENAX THERAPEUTICS, INC.
Date: Jan. 26, 2023 · CIK: 0000034956 · Accession: 0000000000-23-000880

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File numbers found in text: 333-269363

Date
January 26, 2023
Author
Christopher Giordano
Form
UPLOAD
Company
TENAX THERAPEUTICS, INC.

Letter

United States securities and exchange commission logo January 26, 2023 Christopher Giordano President and Chief Executive Officer Tenax Therapeutics, Inc. 101 Glen Lennox Drive, Suite 300 Chapel Hill, North Carolina 27517 Re:Tenax Therapeutics, Inc. Registration Statement on Form S-1 Filed January 23, 2023 File No. 333-269363 Dear Christopher Giordano: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: S. Halle Vakani, Esq.

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United States securities and exchange commission logo
January 26, 2023
Christopher Giordano
President and Chief Executive Officer
Tenax Therapeutics, Inc.
101 Glen Lennox Drive, Suite 300
Chapel Hill, North Carolina 27517
Re:Tenax Therapeutics, Inc.
Registration Statement on Form S-1
Filed January 23, 2023
File No. 333-269363
Dear Christopher Giordano:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       S. Halle Vakani, Esq.