December 7, 2018
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0306
Division of Corporation Finance
Re:
Tenax Therapeutics, Inc.
Registration Statement on Form S-1
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 12:30 p.m., Eastern Time on Friday, December 7, 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 |
Partner, Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.
