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    <ACCEPTANCE-DATETIME>20220913163224
    ACCESSION NUMBER:		0001021771-22-000051
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		42
    CONFORMED PERIOD OF REPORT:	20220908
    ITEM INFORMATION:		Entry into a Material Definitive Agreement
    ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
    ITEM INFORMATION:		Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20220913
    DATE AS OF CHANGE:		20220913

    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:		8-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-37603
    		FILM NUMBER:		221241140

    	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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    <TYPE>EX-16.1
    <SEQUENCE>3
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    <DESCRIPTION>LETTER FROM FRIEDMAN LLP
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