# EDGAR Filing Document

**Accession Number:** 0001933567
**File Stem:** 0001493152-23-002580
**Filing Date:** 2023-1
**Character Count:** 3009
**Document Hash:** 1b029339d7f24c7e3a79dfd263c8b675
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-002580.hdr.sgml**: 20230906

**ACCESSION NUMBER**: 0001493152-23-002580

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230126

**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

**Neuraxis, Inc.**

**11550 N. Meridian Street, Suite 325**

**Carmel, IN 46032**

January 26, 2023

Cindy Polynice

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Neuraxis, Inc.** |
|  | **Registration Statement on Form S-1**<br> **Filed January 10, 2023** |
|  | **File No. 333-269179** |

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Dear Ms. Polynice:

By letter dated January 24, 2023, the staff (the "<u>Staff</u>," "<u>you</u>" or "<u>your</u>") of the U.S. Securities and Exchange Commission (the "<u>Commission</u>") provided Neuraxis, Inc. (the "<u>Company</u>," "<u>we</u>," "<u>us</u>" or "<u>our</u>") with its comments to the Company's Registration Statement on Form S-1 ("<u>Registration Statement</u>"). The Company is filing Amendment No. 1 to its Registration Statement ("<u>Amendment No. 1</u>") with the Commission today, and Amendment No. 1 reflects the Company's responses to your comment on the Registration Statement.

For ease of review, we have set forth below the numbered comment from your letter followed by the Company's response. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in Amendment No. 1 and all references to page numbers in such response are to page numbers in Amendment No. 1.

<u>Prospectus Summary</u>

<u>Pipeline, page 1</u>

1. We
 note your response to our prior comment and the revised pipeline table on pages 1 and 54. Please further revise the table to clearly
 depict both the discovery and preclinical research/non-human testing phases prior to the Human Clinical Trials column, revising the
 progress arrows as appropriate.

<u>Response:</u> In response to your comment, we have revised the caption to the first column of the table to read "Pre-Clinical/Non-Human Testing", inserted a new second column captioned " Human Clinical Trial Design", and revised the arrows for affected indication to conform with the new table configuration.

Thank you for your assistance in reviewing this filing.

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| |
|:---|
| Regards, |
| */s/ Brian Carrico* |
| Mr. Brian Carrico |
| Chief Executive Officer |

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