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SEC Comment Letter 0000000000-24-010939 to Tonix Pharmaceuticals Holding Corp. (TNXP)

Tonix Pharmaceuticals Holding Corp.
Date: Sept. 26, 2024 · CIK: 0001430306 · Accession: 0000000000-24-010939

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File numbers found in text: 333-282270

Date
September 26, 2024
Author
Seth Lederman
Form
UPLOAD
Company
Tonix Pharmaceuticals Holding Corp.

Letter

September 26, 2024 Seth Lederman Chief Executive Officer Tonix Pharmaceuticals Holding Corp. 26 Main Street, Suite 101 Chatham, New Jersey 07928 Re:Tonix Pharmaceuticals Holding Corp. Registration Statement on Form S-3 Filed September 20, 2023 File No. 333-282270 Dear Seth Lederman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at 202-551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Irina Ishak, Esq.

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September 26, 2024
Seth Lederman
Chief Executive Officer
Tonix Pharmaceuticals Holding Corp.
26 Main Street, Suite 101
Chatham, New Jersey 07928
Re:Tonix Pharmaceuticals Holding Corp.
Registration Statement on Form S-3
Filed September 20, 2023
File No. 333-282270
Dear Seth Lederman:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Irina Ishak, Esq.