Tonix Pharmaceuticals Holding Corp.
509 Madison Avenue, Suite 1608
New York, New York 10022
July 15, 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 15, 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.
| Very truly yours, | |||
| TONIX PHARMACEUTICALS HOLDINGS CORP. | |||
| By: | /s/Bradley Saenger | ||
| Name: | Bradley Saenger | ||
| Title: | Chief Financial Officer | ||
