CORRESP 1 filename1.htm

1776 Yorktown, Suite 550

Houston, Texas 77056

January 30, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Conlon Danberg

Re: Nexalin Technology, Inc.

Pre-Effective Amendment No. 2 to Registration Statement on Form S-1

File No. 333-283960

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 pm, Eastern Time, on February 3, 2025, or as soon thereafter as is practicable.

	Very truly yours,
	NEXALIN TECHNOLOGY, INC.
	By:	/s/ Mark White
	Name:	Mark White
	Title:	Chief Executive Officer