Tonix Pharmaceuticals Holding Corp.
509 Madison Avenue, Suite 1608
New York, New York 10022
July 15, 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:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Tonix Pharmaceuticals Holding Corp. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at 4:30 p.m., Eastern Standard Time, on July 15, 2019, or as soon as practicable thereafter.
Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.
|Very truly yours,|
|TONIX PHARMACEUTICALS HOLDINGS CORP.|
|By:||/s/ Bradley Saenger|
|Title:||Chief Financial Officer|