Correspondence 0001493152-23-026891 from Neuraxis, INC (NRXS) (CIK 0001933567) (NRXS)
Neuraxis, INC (NRXS) (CIK 0001933567)
Date: Aug. 4, 2023 · CIK: 0001933567 · Accession: 0001493152-23-026891
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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
August
4, 2023
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F. St., N.E.
Washington,
D.C. 20549
Attention:
Cindy Polynice
Re:
Neuraxis,
Inc.
Registration
Statement on Form S-1
File
No. 333-269179
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Neuraxis, Inc. (the “Company”) hereby requests the acceleration
of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-269179) (the “Registration Statement”)
so that it will become effective on August 8, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as
practicable.
Very
truly yours,
Neuraxis,
Inc.
By:
/s/
Brian Carrico
Name:
Brian
Carrico
Title:
Chief
Executive Officer