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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

AI Filing Summary & Sentiment

File numbers found in text: 333-269179

Date
Feb. 14, 2023
Author
yours
Form
CORRESP
Company
Neuraxis, INC (NRXS) (CIK 0001933567)

Letter

NEURAXIS, INC.

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

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.

Show Raw Text
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