December 4, 2018
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0306
Attn:
Ruairi Regan
Division of Corporation Finance
Re:
Tenax Therapeutics, Inc.
Registration Statement on Form S-1
No. 333-228212
Request for Acceleration
Dear Mr. Regan:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Tenax Therapeutics, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-228212), so that it may be declared effective at 4:30 p.m., Eastern Time on Thursday, December 6, 2018, or as soon thereafter as is practicable.
If you have any questions, please contact me at (919) 855-2123. Thank you in advance for your assistance.
Sincerely, | |
/s/ Michael B. Jebsen | |
Michael B. Jebsen | |
President and Chief Financial Officer |
cc:
Margaret N. Rosenfeld
Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.