# EDGAR Filing Document

**Accession Number:** 0001933567
**File Stem:** 0000000000-23-001040
**Filing Date:** 2023-2
**Character Count:** 6457
**Document Hash:** 9d5791179faaafb4d9341b281bb1c887
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001040.hdr.sgml**: 20230906

**ACCESSION NUMBER**: 0000000000-23-001040

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-026904

## Text-Extract

```

United States securities and exchange commission logo

                               February 1, 2023

       Brian Carrico
       Chief Executive Officer
       Neuraxis, Inc.
       11550 N. Meridian Street, Suite 325
       Carmel, IN 46032

                                                        Re: Neuraxis, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 26,
2023
                                                            File No. 333-269179

       Dear Brian Carrico:

              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.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 24, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed January 26,
2023

       Risk Factors
       Volatility in the market price of our common stock may prevent
investors..., page 35

   1.                                                   We note your discussion
of stock price volatility in relation to early-stage companies at
                                                        the bottom of page 35.
Please move this discussion to a separately titled risk factor and
                                                        revise to also discuss
known factors particular to the offering and the company that may
                                                        add to the volatility
risk discussed. For example, if the company will have a relatively low
                                                        public float after the
offering, risks surrounding lack of trading, liquidity and market price
                                                        related to such low
public float should be addressed.
 Brian Carrico
Neuraxis, Inc.
February 1, 2023
Page 2

       You may contact Gary Newberry at 202-551-3761 or Lynn Dicker at
202-551-3616 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with any
other
questions.

                                                          Sincerely,
FirstName LastNameBrian Carrico
                                                          Division of
Corporation Finance
Comapany NameNeuraxis, Inc.
                                                          Office of Life
Sciences
February 1, 2023 Page 2
cc:       Tom Twedt
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 1, 2023

Brian Carrico  
Chief Executive Officer  
Neuraxis, Inc.  
11550 N. Meridian Street, Suite 325  
Carmel, IN 46032

**Re: Neuraxis, Inc.**

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

**Filed January 26, 2023**

**File No. 333-269179**

Dear Brian Carrico:

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. Unless we note otherwise, our references to prior comments are to comments in our January 24, 2023 letter.

Amendment No. 1 to Registration Statement on Form S-1 filed January 26, 2023

# Risk Factors

Volatility in the market price of our common stock may prevent investors..., page 35

1. We note your discussion of stock price volatility in relation to early-stage companies at the bottom of page 35. Please move this discussion to a separately titled risk factor and revise to also discuss known factors particular to the offering and the company that may add to the volatility risk discussed. For example, if the company will have a relatively low public float after the offering, risks surrounding lack of trading, liquidity and market price related to such low public float should be addressed.

Brian Carrico
Neuraxis, Inc.
February 1, 2023
Page 2

You may contact Gary Newberry at 202-551-3761 or Lynn Dicker at 202-551-3616 if you have questions regarding comments on the financial statements and related matters. Please contact Cindy Polynice at 202-551-8707 or Laura Crotty at 202-551-7614 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Tom Twedt