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                          September 26, 2023

       David Platt, Ph.D.
       Chief Executive Officer
       Bioxytran, Inc.
       75 Second Ave., Suite 605
       Needham, MA 02494

                                                        Re: Bioxytran, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 19,
2023
                                                            File No. 333-274576

       Dear David Platt:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jason
Drory at 202-551-8342 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Robert J. Burnett