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SEC Company Response from TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956) (TENX) — Feb 19, 2010

TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)
Date: Feb. 19, 2010 · CIK: 0000034956 · Accession: 0001193125-10-035127

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Referenced dates: January 29, 2010

Date
February 19, 2010
Author
Nancy J.M. Hecox
Form
CORRESP
Company
TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)

Letter

Via EDGAR Securities and Exchange Commission Attention: Jim B. Rosenberg, Senior Assistant Chief Accountant Re: SEC letter dated January 29, 2010 regarding Oxygen Biotherapeutics, Inc. Form10-K for the Fiscal Year Ended April 30, 2009 File Number: 002-31909

Dear Mr. Rosenberg:

We have received your letter dated January 29, 2010. Due to the timing of our third quarter filing we will respond to the letter no later than March 3, 2010. If you have any questions, please contact our Chief Financial Officer, Michael Jebsen, (919-806-4618) or the undersigned (919-806-4414).

Kind regards,

/s/ Nancy J.M. Hecox

Nancy J.M. Hecox

VP Legal Affairs, General Counsel

Oxygen Biotherapeutics

2530 Meridian Parkway, Suite 3078

Durham, NC 27713

Office: 919 806-4414/Cell: (919) 809-4682

Fax 919 806-4417

cc: Michael Jebsen, CFO, Oxygen Biotherapeutics, Inc.

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CORRESP
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Response Letter

 Via EDGAR

 February 19, 2010

 Securities and Exchange Commission

 Station Place

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Jim B.
Rosenberg, Senior Assistant Chief Accountant

 Re: SEC letter dated January 29, 2010 regarding Oxygen Biotherapeutics, Inc.

 Form10-K for the Fiscal Year Ended April 30, 2009

 File Number: 002-31909

 Dear Mr. Rosenberg:

 We have received your letter dated January 29, 2010. Due to the timing of our third quarter filing we will respond to the letter no later than
March 3, 2010. If you have any questions, please contact our Chief Financial Officer, Michael Jebsen, (919-806-4618) or the undersigned (919-806-4414).

 Kind regards,

 /s/ Nancy J.M. Hecox

 Nancy J.M. Hecox

 VP Legal Affairs, General Counsel

 Oxygen Biotherapeutics

 2530 Meridian
Parkway, Suite 3078

 Durham, NC 27713

 Office: 919 806-4414/Cell: (919) 809-4682

 Fax 919 806-4417

 cc: Michael Jebsen, CFO, Oxygen Biotherapeutics, Inc.