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:
As the underwriter of the proposed offering of Tonix Pharmaceuticals Holding Corp. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for4:30 p.m., Eastern Standard Time, on July 11, 2019, or as soon thereafter as is practicable.
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | |||
| AEGIS CAPITAL CORP. | |||
| By: | /s/ David W. Boral | ||
| Name: | David W. Boral | ||
| Title: | Co- Head of Investment Banking | ||
| By: | /s/ Joseph T. Rallo | ||
Name: Title: | Joseph T. Rallo Co-Head of Investment Banking | ||
