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                           July 12, 2023

       David Platt, Ph.D.
       Chairman
       Bioxytran, Inc.
       75 2nd Ave, Suite 605
       Needham, MA 02494

                                                        Re: Bioxytran, Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed July 7, 2023
                                                            File No. 333-272691

       Dear David Platt:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-1

       Prospectus Summary, page 1

   1.                                                   We continue to note
disclosure stating the ProLectin-M technology indicates the
                                                        possibility of "rapid"
and "cost-effective" development of a new molecule. Please remove
                                                        claims regarding the
expediting of clinical development and the reduction of clinical
                                                        development costs as
these statements are speculative. You may state, if true, that your
                                                        goal is to develop your
product candidates more efficiently than current industry
                                                        standards.
              Please contact Tyler Howes at 202-551-3370 or Alan Campbell at
202-551-4224 with
       any questions.
 David Platt, Ph.D.
Bioxytran, Inc.
July 12, 2023
Page 2

                                       Sincerely,
FirstName LastNameDavid Platt, Ph.D.
                                       Division of Corporation Finance
Comapany NameBioxytran, Inc.
                                       Office of Life Sciences
July 12, 2023 Page 2
cc:       Robert J. Burnett, Esq.
FirstName LastName