<SEC-DOCUMENT>0001829126-22-011110.txt : 20221014
<SEC-HEADER>0001829126-22-011110.hdr.sgml : 20221014
<ACCEPTANCE-DATETIME>20220516153545
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001829126-22-011110
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Nexalin Technology, Inc.
		CENTRAL INDEX KEY:			0001527352
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				275566468
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		26072 MERIT CIRCLE, SUITE 106
		CITY:			LAGUNA NIGUEL
		STATE:			CA
		ZIP:			92653
		BUSINESS PHONE:		949-260-8090

	MAIL ADDRESS:	
		STREET 1:		26072 MERIT CIRCLE, SUITE 106
		CITY:			LAGUNA NIGUEL
		STATE:			CA
		ZIP:			92653
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Warshaw Burstein, LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">575 Lexington Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">New York, NY 10022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(212) 984-7700</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.wbny.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; width: 50%; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; width: 50%; text-indent: 0pt">Brian C. Daughney</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">EMAIL:&nbsp;&nbsp;bdaughney@wbny.com</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">DIRECT DIAL: (212) 984-7797</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">May 16, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Gary Newberry</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Terence O'Brien</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Joshua Gorsky</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Je&fflig;rey Gabor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in; text-align: left">Re:</TD><TD STYLE="text-align: justify">Nexalin Technology, Inc.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 1.25in">Amendment No. 4 to Registration Statement on Form
S-1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 1.25in">Filed on April 28, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 1.25in">File No. 333-261989</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 1.25in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">We are submitting this letter
on behalf of Nexalin Technology, Inc. (the &ldquo;<B><I>Company</I></B>&rdquo; or &ldquo;<B><I>Nexalin</I></B>&rdquo;) in response to
comments from the sta&fflig; (the &ldquo;<B><I>Sta&fflig;</I></B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
received by electronic mail dated May 6, 2022, relating to the Company&rsquo;s Registration Statement on Form S-1 Amendment 3 (Registration
No. 333-261989) &filig;led with the Commission on April 28, 2022 (the &ldquo;<B><I>Registration Statement</I></B>&rdquo;).</P>

<P STYLE="text-indent: 0.5in; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Amendment No. 5 to the
Registration Statement (&ldquo;<B><I>Amendment No. 5</I></B>&rdquo;) is being &filig;led concurrently herewith. The numbered
paragraphs below correspond to the numbered comments in the Sta&fflig;&rsquo;s letter and the Sta&fflig;&rsquo;s comments are
presented in bold italics.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">We advise Staff
that Amendment No. 5 reflects updated financial information to include March 31, 2022 quarter results. We have also modified the filing
to reflect an offering range of $6.00 to $7.00 and prepared the disclosures based upon the minimum of $6.00 per unit.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><U>Amendment No. 4 to Registration Statement on Form S-1 filed April
28, 2022 </U></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt">Report of Independent Registered Public Accounting Firm, page F-2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">1. The scope of the audit report refers to the
statements of operations, stockholders&rsquo; deficit, and cash flows for the years ended December 31, 2020 and 2019, rather than 2021
and 2020. Please provide a revised audit report to address this.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>Response</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">We have revised the audit report per Staff&rsquo;s
request. We have also updated the Exhibit 23.1 consent.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Should the Sta&fflig; have additional questions
or comments regarding the foregoing, please do not hesitate to contact the undersigned at (212) 984-7797.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0pt; text-indent: 0pt">WARSHAW BURSTEIN, LLP</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt; width: 50%">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt; width: 4%">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt; width: 46%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt 0pt 1pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt 0pt 1pt; text-indent: 0pt">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt">/s/ Brian C. Daughney</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0pt; text-indent: 0pt">Brian C. Daughney, Esq.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
