# EDGAR Filing Document

**Accession Number:** 0000034956
**File Stem:** 0001654954-23-001176
**Filing Date:** 2023-2
**Character Count:** 2964
**Document Hash:** 840e234bd38ad705045def7ae0dca45b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001654954-23-001176.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0001654954-23-001176

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230201

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TENAX THERAPEUTICS, INC.
- **CENTRAL INDEX KEY:** 0000034956
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 262593535
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 101 GLEN LENNOX DRIVE
- **STREET 2:** SUITE 300
- **CITY:** CHAPEL HILL
- **STATE:** NC
- **ZIP:** 27517
- **BUSINESS PHONE:** 919-855-2100

**MAIL ADDRESS:**
- **STREET 1:** 101 GLEN LENNOX DRIVE
- **STREET 2:** SUITE 300
- **CITY:** CHAPEL HILL
- **STATE:** NC
- **ZIP:** 27517

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OXYGEN BIOTHERAPEUTICS, INC.
- **DATE OF NAME CHANGE:** 20080703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SYNTHETIC BLOOD INTERNATIONAL INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SINEQUANON CORP
- **DATE OF NAME CHANGE:** 19901219

**TENAX THERAPEUTICS, INC.**

 **101 Glen Lennox Drive, Suite 300**

 **Chapel Hill, North Carolina 27517**

February 1, 2023

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

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

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| | |
|:---|:---|
| **Re:** | **Acceleration Request**<br> **Tenax Therapeutics, Inc.**<br> **Registration Statement on Form S-1**<br> **Filed January 23, 2023, as amended on January 31, 2023**<br> **(File No. 333-269363)** |

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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 <u>lknick@wyrick.com</u>.

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

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

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