<SEC-DOCUMENT>0001021771-23-000014.txt : 20230315
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<ACCEPTANCE-DATETIME>20230213101445
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ACCESSION NUMBER:		0001021771-23-000014
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230213

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:			NV
		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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  <div style="text-align: center;">BioRestorative Therapies, Inc.<br>
    40 Marcus Drive, Suite One<br>
    Melville, New York 11743</div>
  <div style="margin-left: 288pt; margin-top: 13.2pt;">February 13, 2023</div>
  <div style="margin-top: 24.95pt; font-style: italic; font-weight: bold;"><u>VIA EDGAR</u></div>
  <div style="margin-top: 12.25pt;">U.S. Securities and Exchange Commission</div>
  <div style="margin-top: 0.25pt;">Division of Corporation Finance</div>
  <div style="margin-top: 0.45pt;">100 F Street, NE</div>
  <div style="margin-top: 0.45pt;">Washington, DC 20549</div>
  <div style="margin-left: 36pt; margin-top: 12.6pt;"><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">BioRestorative Therapies, Inc.</font></div>
  <div style="margin-left: 72pt; margin-top: 0.05pt; font-weight: bold;">Registration Statement on Form S-3</div>
  <div style="margin-left: 72pt; margin-top: 0.05pt; font-weight: bold;">Filed February 7, 2023<br>
    File No. 333-269631</div>
  <div style="margin-top: 12.35pt;">Ladies and Gentlemen:</div>
  <div style="text-indent: 36pt; margin-right: 7.2pt; margin-top: 11.95pt;">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 February 14, 2023, or as soon thereafter as practicable. 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="margin-left: 36pt; margin-top: 12.2pt;">The Registrant hereby acknowledges that:</div>
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            <div style="text-align: left; margin-left: 54pt; margin-top: 12.1pt;">&#8226;</div>
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          <td style="width: auto; vertical-align: top;">
            <div style="margin-top: 12.1pt;">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="text-align: left; margin-left: 54pt; margin-top: 11.8pt;">&#8226;</div>
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          <td style="width: auto; vertical-align: top;">
            <div style="margin-top: 11.8pt;">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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    <table cellspacing="0" cellpadding="0" id="z6001d6e4e7f24aa184f7693dc7154be1" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 11.8pt; width: 100%; text-align: left; color: #000000;">

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            <div style="text-align: left; margin-left: 54pt; margin-top: 11.8pt;">&#8226;</div>
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          <td style="width: auto; vertical-align: top;">
            <div style="margin-top: 11.8pt;">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-indent: 36pt; margin-right: 3.6pt; margin-top: 11.9pt;">The Registrant
      respectfully requests that it be notified of such effectiveness by a telephone call to Mr. Skolnik at (516) 296-7048. 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&#160; 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="margin-left: 252pt; margin-top: 12.45pt;">Very truly yours,</div>
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  <div style="margin-left: 252pt; margin-top: 11.6pt;"> /s/ Lance Alstodt<br>
    </div>
  <div style="margin-left: 252pt; margin-top: 11.6pt;">Lance Alstodt</div>
  <div style="margin-left: 252pt; margin-top: 0.7pt; margin-bottom: 17.75pt;">President and Chief Executive Officer</div>
  <div style="margin-top: 0.2pt;">cc:&#160; Certilman Balin Adler &amp; Hyman, LLP</div>
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