2121 Williams Street
San Leandro, CA 94577
May 10, 2022
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Margaret Schwartz
|Registration Statement on Form S-1|
|File No. 333-260298|
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Nanomix Corporation (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Thursday, May 12, 2022, or as soon thereafter as possible.
Please notify Stephen Cohen of Sheppard Mullin Richter & Hampton LLP, counsel to the Company, at (212) 653-8166 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
|Very truly yours,|
|By:||/s/ David Ludvigson|
|Title:||Chief Executive Officer|