SEC Comment Letter 0000000000-23-007444 to BIOXYTRAN, INC (BIXT) (CIK 0001445815) (BIXT)
BIOXYTRAN, INC (BIXT) (CIK 0001445815)
Date: July 12, 2023 · CIK: 0001445815 · Accession: 0000000000-23-007444
AI Filing Summary & Sentiment
File numbers found in text: 333-272691
Letter
United States securities and exchange commission logo July 12, 2023 David Platt, Ph.D. Chairman Bioxytran, Inc. 75 2nd Ave, Suite 605 Needham, MA 02494 Re:Bioxytran, Inc. Amendment No. 2 to Registration Statement on Form S-1 Filed July 7, 2023 File No. 333-272691 Dear David Platt: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 2 to Registration Statement on Form S-1 Prospectus Summary, page 1 1.We continue to note disclosure stating the ProLectin-M technology indicates the possibility of "rapid" and "cost-effective" development of a new molecule. Please remove claims regarding the expediting of clinical development and the reduction of clinical development costs as these statements are speculative. You may state, if true, that your goal is to develop your product candidates more efficiently than current industry standards. Please contact Tyler Howes at 202-551-3370 or Alan Campbell at 202-551-4224 with any questions.
FirstName LastNameDavid Platt, Ph.D. Comapany NameBioxytran, Inc. July 12, 2023 Page 2 FirstName LastName David Platt, Ph.D. Bioxytran, Inc. July 12, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert J. Burnett, Esq.
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United States securities and exchange commission logo
July 12, 2023
David Platt, Ph.D.
Chairman
Bioxytran, Inc.
75 2nd Ave, Suite 605
Needham, MA 02494
Re:Bioxytran, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Filed July 7, 2023
File No. 333-272691
Dear David Platt:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Amendment No. 2 to Registration Statement on Form S-1
Prospectus Summary, page 1
1.We continue to note disclosure stating the ProLectin-M technology indicates the
possibility of "rapid" and "cost-effective" development of a new molecule. Please remove
claims regarding the expediting of clinical development and the reduction of clinical
development costs as these statements are speculative. You may state, if true, that your
goal is to develop your product candidates more efficiently than current industry
standards.
Please contact Tyler Howes at 202-551-3370 or Alan Campbell at 202-551-4224 with
any questions.
FirstName LastNameDavid Platt, Ph.D.
Comapany NameBioxytran, Inc.
July 12, 2023 Page 2
FirstName LastName
David Platt, Ph.D.
Bioxytran, Inc.
July 12, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Robert J. Burnett, Esq.