August 31, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Gary Guttenberg
Division of Corporation Finance
Re: Tenax Therapeutics, Inc.
Registration Statement on Form S-3
Filed August 20, 2021
File No. 333-258981
Dear Mr. Guttenberg:
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-3 (File No. 333-258981), so that it may be declared effective at 5:00 p.m., New York City Time, on Wednesday, September 1, 2021, or as soon thereafter as is practicable.
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If you have any further questions or comments, or if you require any addition information, please do not hesitate to contact the Company’s legal counsel, Margaret N. Rosenfeld at (919) 743-7351.
Sincerely,
/s/ Michael B. Jebsen
Michael B. Jebsen
President and Chief Financial Officer
cc:
Margaret N. Rosenfeld
K&L Gates LLP