# EDGAR Filing Document

**Accession Number:** 0001933567
**File Stem:** 0001493152-23-004578
**Filing Date:** 2023-2
**Character Count:** 2188
**Document Hash:** 29f0cb4ea82bd68c24c2eb16b8511c60
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-004578.hdr.sgml**: 20230906

**ACCESSION NUMBER**: 0001493152-23-004578

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Neuraxis, INC
- **CENTRAL INDEX KEY:** 0001933567
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **IRS NUMBER:** 455079684
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 11550 N. MERIDIAN STREET
- **STREET 2:** SUITE 325
- **CITY:** CARMEL
- **STATE:** IN
- **ZIP:** 46032
- **BUSINESS PHONE:** (812) 689-0791

**MAIL ADDRESS:**
- **STREET 1:** 11550 N. MERIDIAN STREET
- **STREET 2:** SUITE 325
- **CITY:** CARMEL
- **STATE:** IN
- **ZIP:** 46032

NEURAXIS, INC.

11550 N. Meridian Street, Suite 325

Carmel, IN 46032

February 14, 2023

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, DC 20549

Attention: Cindy Polynice

Re: Neuraxis, Inc. <br> Registration Statement on Form S-1, File No. 333-269179

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Requested Date: February 14, 2023

Requested Time: 5:00 pm, Eastern Time

Ladies and Gentlemen:

Neuraxis, Inc. (the "Company") hereby requests that the effective date of the Company's Registration Statement on Form S-1, as amended (File No. 333-269179), be accelerated pursuant to Rule 461 under the Securities Act of 1933, as amended, so that it is declared and becomes effective at 5:00 pm Eastern time on February 14, 2023, or as soon thereafter as possible.

Please contact our counsel, Lahdan S. Rahmati of Lucosky Brookman LLP at (310) 948-9968 with any questions you may have regarding this request. In addition, the Company requests that you kindly notify Ms. Rahmati by telephone when this request for acceleration has been granted.

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| | |
|:---|:---|
|  | Sincerely yours, |
|  | NEURAXIS, INC. |
| | */s/ Brian Carrico* |
|  | Brian Carrico |
|  | Chief Executive Officer |

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