# EDGAR Filing Document

**Accession Number:** 0001527352
**File Stem:** 0001829126-25-007612
**Filing Date:** 2025-9
**Character Count:** 5758
**Document Hash:** a0d18d876b3569ed7cceeb8a0b5d5d55
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-007612.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0001829126-25-007612

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250923

**FILER**: 

**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:** CORRESP

**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

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| ![](image_001.jpg) | Attorneys at Law \| 711 Third Ave., New York, NY 10017-4014<br> T (212) 907-7300 \| F (212) 754-0330 \| www.golenbock.com |

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*Direct Dial No.: (212) 907-7349*

*Direct Fax No.: (212) 754-0330*

*Email Address: AHudders @GOLENBOCK.COM*

September 23, 2025

United States Securities and Exchange Commission

Division of Corporation Finance – Office of

Industrial Applications and Services

Washington, DC 20549

Attention: Nudrat Salik

Tracey Houser

Juan Grana

Conlon Danberg

*Re:* Nexalin Technology, Inc. Comment Letter dated September 11, 2025 Form 10-K for year ended December 31, 2024 File No. 001-41507

Dear Mr. Salik:

Reference is made to the letter of the staff (the "Staff") of the Securities and Exchange Commission (the "Commission"), dated September 11, 2025 ("Comment Letter"), commenting on the filing of the Form 10-K for the year ended December 31, 2024 ("Form 10-K"), as amended, of Nexalin Technology, Inc. (the "Company"). I am responding on behalf of the Company, as its United States securities counsel, to the Comment Letter. The response format sets forth the Staff comment followed by the Company response thereto.

<u>Form 10-K for the Year Ended December 31, 2024</u>

<u>General</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

<u>Response</u>

The Company has reviewed the above comment and the related rules and regulations and will follow them in the future.

![GEAP&B_logo_black](image_002.jpg)

Securities and Exchange Commission

September 23, 2025

<u>Item 9A. Controls and Procedures</u> 

<u>Management's Report on Internal Control Over Financial Reporting, page 65</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 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.

<u>Response</u>

The Company has amended Item 9A of the Form 10-K to express the required modifications to its conclusions.

<u>Exhibits 31.1 and 31.2, page EX-31</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.

<u>Response</u>

The Company has filed revised Exhibits 31.1 and 31.2, along with the full repetition of the Financial Statements and Exhibits 32.1 and 32.2. The Company has also filed a new auditor's consent to the incorporation of its report on the Financial Statements for the purpose of its being incorporated into a Registration Statement on Form S-1, Registration Statement No. 333-286711, which was filed after the filing of the Form 10-K.

\*\*\*\*\*\*\*\*\*\*

![GEAP&B_logo_black](image_002.jpg)

Securities and Exchange Commission

September 23, 2025

The Company understands that its management persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff of the Securities and Exchange Commission.

If you have any questions about the foregoing, please do not hesitate to contact Andrew D. Hudders of this firm at 212-907-7349 or ahudders@golenbock.com.

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| Very truly yours, |
| /s/ Golenbock Eiseman Assor Bell & Peskoe LLP |
| Golenbock Eiseman Assor Bell & Peskoe LLP |

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cc: Mr. Mark White,

Chief Executive Officer

Justin Van Fleet

Chief Financial Officer