# EDGAR Filing Document

**Accession Number:** 0001679379
**File Stem:** 0001213900-23-004166
**Filing Date:** 2023-1
**Character Count:** 3919
**Document Hash:** b4384e2d6fce154143cd02df382f6e40
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004166.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0001213900-23-004166

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NYIAX, INC.
- **CENTRAL INDEX KEY:** 0001679379
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 460547534
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 244 5TH AVENUE
- **STREET 2:** SUITE 2669
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001
- **BUSINESS PHONE:** 4156027855

**MAIL ADDRESS:**
- **STREET 1:** 244 5TH AVENUE
- **STREET 2:** SUITE 2669
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10001

**NYIAX, Inc.**

**180 Maiden Lane, 11<sup>th</sup> Floor**

**New York, NY 10005**

**VIA EDGAR**

January 20, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

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| **Re:** | **NYIAX, INC.** |

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**Amendment No. 2 to Registration Statement on Form S-1**

**Submitted December 21, 2022**

**CIK No. 0001679379**

Ladies and Gentlemen:

**NYIAX, Inc.** (the "**Company**," "**we**," "**our**" or "**us**") hereby transmits the Company's response to the oral comments of the staff of the Division of Corporation Finance (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") with respect to the Company's submission of its Amendment No. 2 to Registration Statement on Form S-1 on December 21, 2022 as provided by Staff via telephone voice message on January 10, 2023 (the "**Oral Comments**"). Concurrently with filing of this letter, the Company is filing an Amendment No. 3 to Registration Statement on Form S-1 (the "**Amended Registration Statement**"), which includes changes to reflect responses to the Staff's comments.

For reference purposes, the text of the Oral Comments have been reproduced herein with responses below each numbered comment. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in the Amended Registration Statement.

<u>Amendment No.2 to Registration Statement on Form S-1</u>

<u>Restatement, page 32</u>

1. We note
your response to prior comment 5, as well as your disclosure on page 32 that you restated results for nine months ended September 30,
2021. Please revise your disclosure here to also include a discussion of the material weakness identified for this period.

***Response:*** We respectfully advise the Staff that we have revised the disclosure on page 32 and page 33 of the Amended Registration Statement to include a discussion of the material weakness identified for the nine-month period ended September 30, 2021.

<u>Executive and Director Compensation, page 73</u>

2. Please revise to provide the disclosures required by Item 402 of Regulation S-K for the fiscal year ended December 31st, 2022. For additional guidance, consider question 117.05 of our Regulation S-K compliance and disclosure interpretations.

***Response:*** We respectfully advise the Staff that we have updated our executive and director compensation disclosures for our most recently completed fiscal year ended December 31, 2022, as required by Item 402 of Regulation S-K.

We thank the Staff for its review of the foregoing and the Amended Registration Statement. If you have further comments, please feel free to contact our counsel, Mitchell L. Lampert, Esq., Robinson & Cole LLP, at mlampert@rc.com or by telephone at 203-462-7559, or Anna Wang, Esq. at awang@rc.com or 212-451-2942.

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|:---|
| Sincerely, |
| */s/ Christopher Hogan* |
| Christopher Hogan, <br> Interim Chief Executive Officer |

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cc: Mitchell L. Lampert, Esq. Robinson & Cole LLP