SEC Company Response from TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956) (TENX) — Jan 26, 2005
TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)
Date: Jan. 26, 2005 · CIK: 0000034956 · Accession: 0001020488-05-000020
AI Filing Summary & Sentiment
File numbers found in text: 333-122057
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CORRESP
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Synthetic Blood
International, Inc.
3189 Airway Avenue, Bldg.
C
Costa Mesa, CA 92626
714-427-6363
Fax 714-427-6361
January 26, 2005
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
450 Fifth Street, N.W.
Washington D.C. 20549-0304
Attn:
Song Brandon, Mail Stop 0309
Re:
Registration Statement on Form S-2SEC
File No. 333-122057
Dear Ms. Brandon:
Pursuant
to Rule 461 of Regulation C, Synthetic Blood International, Inc. (“Company”),
hereby requests acceleration of the effective date of the above-referenced registration
statement on Form S-2 to Friday, January 28, 2005 at 12:00 Noon. We confirm that a copy of
our annual report on Form 10-K for the year ended April 30, 2004 and quarterly report on
Form 10-Q for the quarter ended October 31, 2004, will be sent with each copy of the
prospectus we deliver, as stated on the cover page of the prospectus.
No
broker-dealer is listed in the registration statement as participating as an underwriter,
so no filing was made with the National Association of Securities Dealers, Inc. in the
absence of a requirement to do so. With respect to dissemination of information
contemplated by Rules 460 and 461, offers will be made directly by selling security
holders by delivering a copy of the final prospectus and periodic reports to prospective
purchasers. This will confirm that the Company is aware of its obligations under the
Securities Act of 1933 and the Securities and Exchange Act of 1934.
We
hereby acknowledge that:
Should the Securities and Exchange Commission
(“Commission”) or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to the filing;
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
and
SECURITIES AND EXCHANGE
COMMISSION
Division of Corporation Finance
Attn: Song Brandon, Mail Stop 0309
January 26, 2005
Page 2
The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Sincerely,
Synthetic Blood International, Inc.
/s/ Robert W. Nicora
Robert W. Nicora, Chief Executive Officer