1776 Yorktown, Suite 550
Houston, Texas 77056
June 26, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attention: | Robert Augustin |
| Jane Park |
| Re: | Nexalin Technology, Inc. |
Pre-Effective Amendment No. 3 to Registration Statement on Form S-1
File No. 333-279684
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 4:30 pm, Eastern Time, on Thursday, June 27, 2024, or as soon thereafter as is practicable.
| Very truly yours, | ||
| NEXALIN TECHNOLOGY, INC. | ||
| By: | /s/ Mark White | |
| Name: | Mark White | |
| Title: | Chief Executive Officer | |