Correspondence 0001654954-24-001203 from TENAX THERAPEUTICS, INC. (TENX)
TENAX THERAPEUTICS, INC.
Date: Feb. 1, 2024 · CIK: 0000034956 · Accession: 0001654954-24-001203
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275856
Referenced dates: December 7, 2023
Letter
tenx_corresp.htm
Wyrick Robbins Yates & Ponton LLP
ATTORNEYS AT LAW
4101 Lake Boone Trail, Suite 300, Raleigh, NC 27607
PO Drawer 17803, Raleigh, NC 27619
P: 919.781.4000 F: 919.781.4865 www.wyrick.com
MEMBER OF MERITAS LAW FIRMS WORLDWIDE
February 1, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Mr. Daniel Crawford
Mr. Jason Drory
Division of Corporation Finance
Disclosure Review Program
Re:
Tenax Therapeutics, Inc.
Registration Statement on Form S-1
Filed December 1, 2023
File No. 333-275856
Ladies and Gentlemen:
We write this letter on behalf of our client Tenax Therapeutics, Inc. (the “Company”) in response to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission with respect to the above-captioned filing, as set forth in the Staff’s letter dated December 7, 2023 (the “Comment Letter”). The text of the Comment Letter has been reproduced herein with our response below the numbered comment.
Registration Statement on Form S-1 filed December 1, 2023
Coverpage
1. Please revise your cover page to disclose the date the offering will end. Refer to Item 501(b)(8)(iii) or Regulation S-K for guidance.
The Company acknowledges the Comment Letter and respectfully advises the Staff that the cover page of the amendment to the above-captioned filing has been revised to disclose the date the offering will terminate.
* * * * *
Division of Corporation Finance
February 1, 2024
Page 2 of 2
The Company respectfully submits that the foregoing is appropriately responsive to the Staff’s comments. If the Staff has any further comments, please direct them to the undersigned.
Sincerely,
/s/ Lorna A. Knick
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CORRESP
1
filename1.htm
tenx_corresp.htm
Wyrick Robbins Yates & Ponton LLP
ATTORNEYS AT LAW
4101 Lake Boone Trail, Suite 300, Raleigh, NC 27607
PO Drawer 17803, Raleigh, NC 27619
P: 919.781.4000 F: 919.781.4865 www.wyrick.com
MEMBER OF MERITAS LAW FIRMS WORLDWIDE
February 1, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Mr. Daniel Crawford
Mr. Jason Drory
Division of Corporation Finance
Disclosure Review Program
Re:
Tenax Therapeutics, Inc.
Registration Statement on Form S-1
Filed December 1, 2023
File No. 333-275856
Ladies and Gentlemen:
We write this letter on behalf of our client Tenax Therapeutics, Inc. (the “Company”) in response to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission with respect to the above-captioned filing, as set forth in the Staff’s letter dated December 7, 2023 (the “Comment Letter”). The text of the Comment Letter has been reproduced herein with our response below the numbered comment.
Registration Statement on Form S-1 filed December 1, 2023
Coverpage
1. Please revise your cover page to disclose the date the offering will end. Refer to Item 501(b)(8)(iii) or Regulation S-K for guidance.
The Company acknowledges the Comment Letter and respectfully advises the Staff that the cover page of the amendment to the above-captioned filing has been revised to disclose the date the offering will terminate.
* * * * *
Division of Corporation Finance
February 1, 2024
Page 2 of 2
The Company respectfully submits that the foregoing is appropriately responsive to the Staff’s comments. If the Staff has any further comments, please direct them to the undersigned.
Sincerely,
/s/ Lorna A. Knick
Lorna A. Knick
cc: Christopher T. Giordano, President and Chief Executive Officer, Tenax Therapeutics, Inc.