# EDGAR Filing Document

**Accession Number:** 0001933567
**File Stem:** 0001493152-23-005102
**Filing Date:** 2023-2
**Character Count:** 2211
**Document Hash:** 23523e5db35ebb5c9d8a2c8fd16dff78
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-005102.hdr.sgml**: 20230906

**ACCESSION NUMBER**: 0001493152-23-005102

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230215

**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

February 14, 2023

**<u>VIA EDGAR CORRESPONDENCE</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Cindy Polynice

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|:---|:---|
| Re: | Neuraxis, Inc.<br> Registration Statement on Form S-1<br> Filed February 13, 2023<br> File No. 333-269179<br>**WITHDRAWAL OF REQUEST FOR ACCELERATION OF EFFECTIVENESS** |

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Dear Ms. Polynice:

Reference is made to our letter, filed as correspondence via EDGAR on February 14, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 for 5:00 p.m., Eastern Time, on Tuesday, February 14, 2023, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of that effective date.

Please contact our counsel, Ross Carmel, Esq., of Carmel, Milazzo & Feil LLP, at (646) 838-1310 if you have any questions in this regard.

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| | |
|:---|:---|
| Best Regards, | Best Regards, |
| **ALEXANDER CAPITAL, L.P.** | **ALEXANDER CAPITAL, L.P.** |
| By: | */s/ Jonathan Gazdak* |
| Name: | Jonathan Gazdak |
| Title: | Managing Director - Head of Investment Banking |

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