July 9, 2019
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Pharmaceuticals Holding Corp.|
Registration Statement on Form S-1 (File No. 333-232195)
Ladies and Gentlemen:
As the underwriter of the proposed offering of Tonix Pharmaceuticals Holding Corp. (the “Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:30 p.m., Eastern Standard Time, on July 11, 2019, or as soon thereafter as is practicable.
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
|Very truly yours,|
|AEGIS CAPITAL CORP.|
|By:||/s/ David W. Boral|
|Name:||David W. Boral|
|Title:||Co- Head of Investment Banking|
|By:||/s/ Joseph T. Rallo|
| Joseph T. Rallo|
Co-Head of Investment Banking