Blueprint
December
6, 2018
VIA EDGAR TRANSMISSION
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549-0306
Division of
Corporation Finance
Re:
Tenax
Therapeutics, Inc.
Registration
Statement on Form S-1
Withdrawal of
Request for Acceleration
Dear
Mr. Regan:
Reference
is made to our letter, filed as correspondence via EDGAR on
December 4, 2018, in which we requested the acceleration of the
effective date of the above-referenced Registration Statement for
Thursday, December 6, 2018, at 4:30 p.m. Eastern Time, in
accordance with Rule 461 under the Securities Act of 1933, as
amended. We are no longer requesting that such Registration
Statement be declared effective at this time and we hereby formally
withdraw our request for acceleration of the effective
date.
If you
have any questions, please contact me at (919) 855-2123. Thank you
in advance for your assistance.
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Sincerely,
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/s/
Michael B. Jebsen
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Michael B. Jebsen
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President and Chief Financial Officer
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cc:
Margaret N.
Rosenfeld
Partner,
Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan,
L.L.P.