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SEC Company Response from TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956) (TENX) — Dec 7, 2018

TENAX THERAPEUTICS, INC. (TENX) (CIK 0000034956)
Date: Dec. 7, 2018 · CIK: 0000034956 · Accession: 0001654954-18-013704

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File numbers found in text: 333-228212

Date
Dec. 7, 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 Request for Acceleration

Dear Mr. Regan:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Tenax Therapeutics, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-228212), so that it may be declared effective at 12:30 p.m., Eastern Time on Friday, December 7, 2018, or as soon thereafter as is practicable.

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
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filename1.htm

Blueprint

December
7, 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

Request
for Acceleration

Dear
Mr. Regan:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as
amended, Tenax Therapeutics, Inc. hereby requests acceleration of
the effective date of the above-referenced Registration Statement
on Form S-1 (File No. 333-228212), so that it may be declared
effective at 12:30 p.m., Eastern Time on Friday, December 7, 2018,
or as soon thereafter as is practicable.

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.