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 |
