SEC Comment Letter 0000000000-23-000780 to Neuraxis, INC (NRXS) (CIK 0001933567) (NRXS)
Neuraxis, INC (NRXS) (CIK 0001933567)
Date: Jan. 24, 2023 · CIK: 0001933567 · Accession: 0000000000-23-000780
AI Filing Summary & Sentiment
File numbers found in text: 333-269179
Letter
United States securities and exchange commission logo January 24, 2023 Brian Carrico Chief Executive Officer Neuraxis, Inc. 11550 N. Meridian Street, Suite 325 Carmel, IN 46032 Re:Neuraxis, Inc. Registration Statement on Form S-1 Filed January 10, 2023 File No. 333-269179 Dear Brian Carrico: We have reviewed your registration statement and have the following comment. 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. Registration Statement on Form S-1 filed January 10, 2023 Prospectus Summary Pipeline Table, page 1 1.We note your response to our prior comment and the revised pipeline table on pages 1 and 54. Please further revise the table to clearly depict both the discovery and preclinical research/non-human testing phases prior to the Human Clinical Trials column, revising the progress arrows as appropriate 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration
FirstName LastNameBrian Carrico Comapany NameNeuraxis, Inc. January 24, 2023 Page 2 FirstName LastName Brian Carrico Neuraxis, Inc. January 24, 2023 Page 2 statement. Please contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Tom Twedt
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United States securities and exchange commission logo
January 24, 2023
Brian Carrico
Chief Executive Officer
Neuraxis, Inc.
11550 N. Meridian Street, Suite 325
Carmel, IN 46032
Re:Neuraxis, Inc.
Registration Statement on Form S-1
Filed January 10, 2023
File No. 333-269179
Dear Brian Carrico:
We have reviewed your registration statement and have the following comment.
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.
Registration Statement on Form S-1 filed January 10, 2023
Prospectus Summary
Pipeline Table, page 1
1.We note your response to our prior comment and the revised pipeline table on pages 1 and
54. Please further revise the table to clearly depict both the discovery and preclinical
research/non-human testing phases prior to the Human Clinical Trials column, revising
the progress arrows as appropriate
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
FirstName LastNameBrian Carrico
Comapany NameNeuraxis, Inc.
January 24, 2023 Page 2
FirstName LastName
Brian Carrico
Neuraxis, Inc.
January 24, 2023
Page 2
statement.
Please contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Tom Twedt