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SEC Comment Letter 0000000000-24-010074 to TENAX THERAPEUTICS, INC. (TENX)

TENAX THERAPEUTICS, INC.
Date: Sept. 5, 2024 · CIK: 0000034956 · Accession: 0000000000-24-010074

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File numbers found in text: 333-281873

Date
September 5, 2024
Author
Christopher Giordano
Form
UPLOAD
Company
TENAX THERAPEUTICS, INC.

Letter

September 5, 2024 Christopher Giordano President and Chief Executive Officer Tenax Therapeutics, Inc. 101 Glen Lennox Drive, Suite 300 Chapel Hill, NC 27517 Re:Tenax Therapeutics, Inc. Registration Statement on Form S-3 Filed August 30, 2024 File No. 333-281873 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Lorna A. Knick

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September 5, 2024
Christopher Giordano
President and Chief Executive Officer
Tenax Therapeutics, Inc.
101 Glen Lennox Drive, Suite 300
Chapel Hill, NC 27517
Re:Tenax Therapeutics, Inc.
Registration Statement on Form S-3
Filed August 30, 2024
File No. 333-281873
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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Lorna A. Knick