# EDGAR Filing Document

**Accession Number:** 0001783036
**File Stem:** 0000000000-25-009270
**Filing Date:** 2025-8
**Character Count:** 4058
**Document Hash:** 1499144d8b7b62cedc4b79ba85f06996
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009270.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0000000000-25-009270

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250828

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NewcelX Ltd.
- **CENTRAL INDEX KEY:** 0001783036
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** V8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-284075

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CIRCLE 6
- **STREET 2:** 8058
- **CITY:** ZURICH
- **PROVINCE COUNTRY:** V8
- **BUSINESS PHONE:** 41-41-618-80-00

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CIRCLE 6
- **STREET 2:** 8058
- **CITY:** ZURICH
- **PROVINCE COUNTRY:** V8

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NLS Pharmaceutics Ltd.
- **DATE OF NAME CHANGE:** 20190719
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-113211

## Text-Extract

```

                                                            August 28, 2025

Alexander Zwyer
Chief Executive Officer
NLS Pharmaceutics Ltd.
The Circle 6
8058 Zurich, Switzerland

       Re: NLS Pharmaceutics Ltd.
           Correspondence Submitted August 15, 2025
           Amendment No. 6 to Registration Statement on Form F-4
           File No. 333-284075
Dear Alexander Zwyer:

       We have reviewed your August 15, 2025 response to our comment letter and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our August 6,
2025 letter.

Amendment No. 6 to Registration Statement on Form F-4
Record Date; Outstanding Shares; Shareholders Entitled to Vote, page 105

1.     We note from your responses to prior comment 1 and 2 that your reference
to
          treasury shares    is under Swiss corporate law rather than U.S.
GAAP. In instances
       where terms have different meanings under Swiss corporate law and U.S.
GAAP,
       please clearly disclose that you are referring to Swiss corporate law.
Briefly explain
       the requirements under the Swiss corporate law and clearly indicate that
you are
       referring to amounts calculated in accordance with Swiss corporate law
and that such
       amounts differ from amounts calculated under U.S. GAAP.
 August 28, 2025
Page 2
NLS Pharmaceuticals Ltd. and Subsidiaries
Consolidated Balance Sheets, page F-4

2.     We note your response to prior comment 6. We do not agree that the error
in the
       preferred and common share line items on the face of your Consolidated
Balance
       Sheet is immaterial. Accordingly, please revise your Registration
Statement on Form
       F-4 to correct this error in your Consolidated Balance Sheet and remove
the related
       pro forma adjustment.

       Please contact Eric Atallah at 202-551-3663 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please contact Doris Stacey Gama at 202-551-3188 or Alan Campbell at
202-551-
4224 with any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:   Ron Ben-Bassat, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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