Tonix Pharmaceuticals Holding Corp.
26 Main Street, Suite 101
Chatham, New Jersey 07928
August 24, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
| Re: | Tonix Pharmaceuticals Holding Corp. Registration Statement on Form S-3 (File No. 333- 266982) Filed on August 19, 2022 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Tonix Pharmaceuticals Holding Corp. hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:00 p.m., Eastern Time, on August 26, 2022, or as soon as practicable thereafter.
Please call Irina Ishak of Lowenstein Sandler LLP at (973) 422-6406 to confirm the effectiveness of the Registration Statement or with any questions.
| Very truly yours, | ||
| TONIX PHARMACEUTICALS HOLDINGS CORP. | ||
| By: | /s/ Bradley Saenger | |
| Name: | Bradley Saenger | |
| Title: | Chief Financial Officer | |