# EDGAR Filing Document

**Accession Number:** 0001527352
**File Stem:** 0000000000-25-009853
**Filing Date:** 2025-9
**Character Count:** 4746
**Document Hash:** 32d1d8075dc1ad90f8750b72863daaeb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009853.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000000000-25-009853

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250911

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nexalin Technology, Inc.
- **CENTRAL INDEX KEY:** 0001527352
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 275566468
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41507

**BUSINESS ADDRESS:**
- **STREET 1:** 1776 YORKTOWN
- **STREET 2:** SUITE 550
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056
- **BUSINESS PHONE:** (832) 260-0222

**MAIL ADDRESS:**
- **STREET 1:** 1776 YORKTOWN
- **STREET 2:** SUITE 550
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77056
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-001794

## Text-Extract

```

                                                             September 11, 2025

Mark White
Chief Executive Officer
Nexalin Technology, Inc.
1776 Yorktown, Suite 550
Houston, TX 77056

       Re: Nexalin Technology, Inc.
           Form 10-K for the Year Ended December 31, 2024
           File No. 001-41507
Dear Mark White:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2024
General

1.     In future filings, please ensure that a preliminary proxy statement and
preliminary
       form of proxy are on file with the Commission for at least ten calendar
days prior to
       the date a definitive proxy statement and definitive form of proxy are
first sent to
       security holders if any "non-routine" matters are to be acted upon.
Please refer
       to Rule 14a-6(a) of Regulation 14A. In this regard, we note that you
filed a definitive
       proxy statement on January 17, 2024 to approve an amendment to Nexalin's
certificate
       of incorporation to effect a reverse stock split without first filing a
preliminary proxy
       statement.
Item 9A. Controls and Procedures
Management's Report on Internal Control Over Financial Reporting, page 65

2.     Your conclusion in your current report on internal control over
financial reporting
       refers to disclosure controls and procedures rather than internal
control over financial
       reporting. Please amend your filing to disclose management   s
conclusion on the
       effectiveness of your internal controls over financial reporting as of
December 31,
       2024. We remind you that management is not permitted to conclude that
internal
 September 11, 2025
Page 2

       control over financial reporting is effective if there are one or more
material
       weaknesses in the internal control over financial reporting. Refer to
Item 308(a)(3) of
       Regulation S-K.

Exhibits 31.1 and 31.2, page EX-31

3.     We note that the certifications provided as Exhibits 31.1 and 31.2 do
not include
       paragraph 4(b) pursuant to Item 601(b)(31) of Regulation S-K. Please
amend your
       filing to provide revised certifications as well as full Item 9A
disclosures and financial
       statements. Refer to Question 246.13 of the Regulation S-K Compliance &
Disclosure
       Interpretations for guidance. Please also make conforming changes in all
of your
       future periodic filings.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Nudrat Salik at 202-551-3692 or Tracey Houser at
202-551-3736 if
you have questions regarding comments on the financial statements and related
matters. Please contact Juan Grana at 202-551-6034 or Conlon Danberg at
202-551-4466
with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Industrial Applications and
                                                             Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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