Correspondence 0001493152-23-004578 from Neuraxis, INC (NRXS) (CIK 0001933567) (NRXS)
Neuraxis, INC (NRXS) (CIK 0001933567)
Date: Feb. 14, 2023 · CIK: 0001933567 · Accession: 0001493152-23-004578
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File numbers found in text: 333-269179
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CORRESP
1
filename1.htm
NEURAXIS,
INC.
11550
N. Meridian Street, Suite 325
Carmel,
IN 46032
February
14, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Industrial Applications and Services
100
F Street, N.E.
Washington,
DC 20549
Attention:
Cindy Polynice
Re:
Neuraxis,
Inc.
Registration
Statement on Form S-1, File No. 333-269179
REQUEST
FOR ACCELERATION OF EFFECTIVENESS
Requested
Date: February 14, 2023
Requested
Time: 5:00 pm, Eastern Time
Ladies
and Gentlemen:
Neuraxis,
Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as
amended (File No. 333-269179), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared
and becomes effective at 5:00 pm Eastern time on February 14, 2023, or as soon thereafter as possible.
Please
contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request.
In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.
Sincerely
yours,
NEURAXIS,
INC.
/s/ Brian Carrico
Brian
Carrico
Chief
Executive Officer