<SEC-DOCUMENT>0001021771-22-000027.txt : 20220719
<SEC-HEADER>0001021771-22-000027.hdr.sgml : 20220719
<ACCEPTANCE-DATETIME>20220613160927
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001021771-22-000027
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220613

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BioRestorative Therapies, Inc.
		CENTRAL INDEX KEY:			0001505497
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090]
		IRS NUMBER:				911835664
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		40 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		(631) 760-8100

	MAIL ADDRESS:	
		STREET 1:		40 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Stem Cell Assurance, Inc.
		DATE OF NAME CHANGE:	20101110
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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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  <div style="text-align: center;">BioRestorative Therapies, Inc.</div>
  <div style="text-align: center;">40 Marcus Drive, Suite One</div>
  <div style="text-align: center;">Melville, New York 11747</div>
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  <div style="text-align: justify; margin-left: 288pt;">June 13, 2022</div>
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  <div style="text-align: justify; margin-bottom: 12pt; font-style: italic; font-weight: bold;"><u>VIA EDGAR</u></div>
  <div style="text-align: justify;">U.S. Securities and Exchange Commission</div>
  <div style="text-align: justify;">Division of Corporation Finance</div>
  <div style="text-align: justify;">100 F Street, NE</div>
  <div style="text-align: justify;">Washington, DC 20549</div>
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  <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold;">Re: </font>&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">BioRestorative Therapies, Inc.</font></div>
  <div style="text-align: justify; text-indent: 72pt; font-weight: bold;">Registration Statement on Form S-3</div>
  <div style="text-align: justify; text-indent: 72pt; font-weight: bold;">Filed May 18, 2022</div>
  <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt; font-weight: bold;">File No. 333-265052</div>
  <div style="text-align: justify; margin-bottom: 12pt;">Ladies and Gentlemen:</div>
  <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman',Times,serif;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, BioRestorative Therapies, Inc. (the
    &#8220;Registrant&#8221;) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on June 16, 2022, or as soon thereafter as practicable.&#160; The Registrant hereby authorizes Fred
    Skolnik, an attorney with the Registrant&#8217;s outside legal counsel, Certilman Balin Adler &amp; Hyman, LLP, to orally modify or withdraw this request for acceleration.</div>
  <div style="text-indent: 36pt; margin-bottom: 12pt;">The Registrant hereby acknowledges that:</div>
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          <div style="font-family: 'Times New Roman',Times,serif; text-align: justify;">should the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff, acting pursuant to delegated authority, declare the filing
            effective, it does not foreclose the Commission from taking any action with respect to the filing;</div>
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          <div style="font-family: 'Times New Roman',Times,serif; text-align: justify;">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
            Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</div>
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          <div style="font-family: 'Times New Roman',Times,serif; text-align: justify;">the Registrant 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.</div>
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  <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman',Times,serif;">The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Mr.
    Skolnik at (516) 296-7048.&#160; Please also provide a copy of the Commission&#8217;s order declaring the Registration Statement on Form S-3 effective to Mr. Skolnik via email at fskolnik@certilmanbalin.com and via mail at Certilman Balin Adler &amp; Hyman, LLP, 90 Merrick Avenue, 9<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor, East Meadow, NY 11554.</div>
  <div style="text-align: justify; margin-left: 252pt; margin-bottom: 12pt;">Very truly yours,</div>
  <div style="text-align: justify; margin-left: 252pt;"><u>/s/ Lance Alstodt</u></div>
  <div style="text-align: justify; margin-left: 252pt;">Lance Alstodt</div>
  <div style="text-align: justify; margin-left: 252pt; margin-bottom: 18pt;">President and Chief Executive Officer</div>
  <div style="text-align: justify;">cc:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>Certilman Balin Adler &amp; Hyman, LLP</div>
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