Correspondence 0001493152-23-005099 from Neuraxis, INC (NRXS) (CIK 0001933567) (NRXS)
Neuraxis, INC (NRXS) (CIK 0001933567)
Date: Feb. 15, 2023 · CIK: 0001933567 · Accession: 0001493152-23-005099
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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
WITHDRAWAL
OF ACCELERATION REQUEST
Ladies
and Gentlemen:
Reference
is made to our letter, filed as correspondence via EDGAR on February 14, 2023, in which we requested the acceleration of the effective
date of the above-referenced Registration Statement for February 14, 2023, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under
the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time
and we hereby formally withdraw our request for acceleration of the effective date.
Please
contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request.
Sincerely
yours,
NEURAXIS,
INC.
/s/
Brian Carrico
Brian
Carrico
Chief
Executive Officer