0001829126-22-016812.txt : 20221014 0001829126-22-016812.hdr.sgml : 20221014 20220912185229 ACCESSION NUMBER: 0001829126-22-016812 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nexalin Technology, Inc. CENTRAL INDEX KEY: 0001527352 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 275566468 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 26072 MERIT CIRCLE, SUITE 106 CITY: LAGUNA NIGUEL STATE: CA ZIP: 92653 BUSINESS PHONE: 949-260-8090 MAIL ADDRESS: STREET 1: 26072 MERIT CIRCLE, SUITE 106 CITY: LAGUNA NIGUEL STATE: CA ZIP: 92653 CORRESP 1 filename1.htm

Nexalin Technology, Inc.

1776 Yorktown, Suite 550

Houston, TX 77056

(281) 830-8900

September 12, 2022

VIA EDGAR

Division of Corporate Finance

Office of Life Sciences

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Branch Chief

Re:

Nexalin Technology, Inc.

Registration Statement on Form S-1

File No. 333-261989

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective at 5:00 p.m., Washington D.C. time, on Thursday, September 15, 2022, or as soon thereafter as practicable.

The Company hereby acknowledges that:

●

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting as pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

●

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

●

The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Nexalin Technology, Inc.

	By: /s/ Mark White
	Mark White
	Chief Executive Officer