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SEC Company Response from TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956) (TENX) — Dec 6, 2018

TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)
Date: Dec. 6, 2018 · CIK: 0000034956 · Accession: 0001654954-18-013649

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File numbers found in text: 333-228212

Date
Dec. 6, 2018
Author
/s/
Form
CORRESP
Company
TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)

Letter

VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance Tenax Therapeutics, Inc. Registration Statement on Form S-1 No. 333-228212 Withdrawal of Request for Acceleration

Dear Mr. Regan:

Reference is made to our letter, filed as correspondence via EDGAR on December 4, 2018, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Thursday, December 6, 2018, at 4:30 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

If you have any questions, please contact me at (919) 855-2123. Thank you in advance for your assistance.

Sincerely,
/s/
Michael B. Jebsen

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CORRESP
1
filename1.htm

Blueprint

December
6, 2018

VIA EDGAR TRANSMISSION

Securities
and Exchange Commission

100 F
Street, N.E.

Washington,
D.C. 20549-0306

Attn:

Ruairi
Regan

Division of
Corporation Finance

Re:

Tenax
Therapeutics, Inc.

Registration
Statement on Form S-1

No.
333-228212

Withdrawal of
Request for Acceleration

Dear
Mr. Regan:

Reference
is made to our letter, filed as correspondence via EDGAR on
December 4, 2018, in which we requested the acceleration of the
effective date of the above-referenced Registration Statement for
Thursday, December 6, 2018, at 4:30 p.m. Eastern Time, in
accordance with Rule 461 under the Securities Act of 1933, as
amended. We are no longer requesting that such Registration
Statement be declared effective at this time and we hereby formally
withdraw our request for acceleration of the effective
date.

If you
have any questions, please contact me at (919) 855-2123. Thank you
in advance for your assistance.

Sincerely,

/s/
Michael B. Jebsen

Michael B. Jebsen

President and Chief Financial Officer

cc:

Margaret N.
Rosenfeld

Partner,
Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan,
L.L.P.