TENAX THERAPEUTICS, INC.

101 Glen Lennox Drive, Suite 300

Chapel Hill, North Carolina 27517

 

 February 1, 2023

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Daniel Crawford Division of Corporation Finance Office of Life Sciences

 

Re:

Acceleration Request Tenax Therapeutics, Inc. Registration Statement on Form S-1 Filed January 23, 2023, as amended on January 31, 2023 (File No. 333-269363)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Tenax Therapeutics, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Thursday, February 2, 2023, at 4:15 p.m. Eastern Time, or as soon thereafter as practicable.

 

Once the Registration Statement is effective, please orally confirm the event with our counsel, Wyrick Robbins Yates & Ponton LLP, by calling Lorna A. Knick (919) 781-4000. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Ms. Knick via email at lknick@wyrick.com.

 

	Very truly yours,
	TENAX THERAPEUTICS, INC.
	By:	/s/ Christopher T. Giordano
		Christopher T. Giordano
		President and Chief Executive Officer

 

cc: Lorna A. Knick, Wyrick Robbins Yates & Ponton LLP