Correspondence 0001493152-23-034674 from BIOXYTRAN, INC (BIXT) (CIK 0001445815) (BIXT)
BIOXYTRAN, INC (BIXT) (CIK 0001445815)
Date: Sept. 28, 2023 · CIK: 0001445815 · Accession: 0001493152-23-034674
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File numbers found in text: 333-274576
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CORRESP
1
filename1.htm
September
28, 2023
Attn:
Jason Drory
United
States Securities and Exchange Commission
Division
of Corporation Finance Office of Life Sciences
100
F Street, NE
Washington,
D.C. 20549
Re:
Bioxytran,
Inc. Inc.
Registration
Statement on Form S-1
Filed
September 19, 2023
File
No. 333-274576
Ladies
and Gentlemen:
Please
consider this as our request to accelerate the effective date of the above-referenced registration statement for Bioxytran, Inc. (the
“Company”). We request that the registration statement be made effective as of September 29, 2023, at 5:00 p.m. EST, or as
soon thereafter as possible.
The
Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it
does not foreclose the Commission from taking any action with respect to the filing.
The
Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
The
Company acknowledges that it may to assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.
If
you have any further questions, please do not hesitate to contact the undersigned.
Sincerely,
BIOXYTRAN,
INC.
/s/
David Platt
David
Platt, PhD
Chief
Executive Officer