Nanomix Corporation

2121 Williams Street

San Leandro, CA 94577

 

 

 

May 10, 2022

 

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Margaret Schwartz

 

  Re:     Nanomix Corporation
    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,
   
  NANOMIX CORPORATION
   
   
  By: /s/ David Ludvigson
  Name:  David Ludvigson
  Title: Chief Executive Officer