Tonix Pharmaceuticals Holding Corp.
509 Madison Avenue, Suite 1608
New York, New York 10022
July 9, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Tonix Pharmaceuticals Holding Corp. Registration Statement on Form S-1 (File No. 333-232195) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Tonix Pharmaceuticals Holding Corp. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:30 p.m., Eastern Standard Time, on July 11, 2019, or as soon as practicable thereafter.
Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.
[Signature page follows.]
U.S. Securities and Exchange Commission
July 9, 2019
Page 2
| Very truly yours, | ||
| TONIX PHARMACEUTICALS | ||
| HOLDINGS CORP. | ||
| By: | /s/ Bradley Saenger | |
Name: Title: | Bradley Saenger Chief Financial Officer | |
