Neuraxis, Inc.

11550 N. Meridian Street, Suite 325

Carmel, IN 46032

 

August 4, 2023

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, D.C. 20549

Attention: Cindy Polynice

 

Re:	Neuraxis, Inc.
	Registration Statement on Form S-1
	File No. 333-269179

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Neuraxis, Inc. (the “Company”) hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-269179) (the “Registration Statement”) so that it will become effective on August 8, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as practicable.

 

	Very truly yours,
	Neuraxis, Inc.
	By:	/s/ Brian Carrico
	Name:	Brian Carrico
	Title:	Chief Executive Officer