As
filed with the U.S. Securities and Exchange Commission on July 30, 2026
Registration
No. 333-297651
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Amendment
No.1
to
FORM
S-3
REGISTRATION
STATEMENT UNDER
THE
SECURITIES ACT OF 1933
NEURAXIS,
INC.
(Exact
name of registrant as specified in its charter)
| Delaware |
|
45-5079684 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(I.R.S.
Employer
Identification
Number) |
11611
N. Meridian Street, Suite 330
Carmel,
IN 46032
Telephone:
(812) 689-0791
(Address,
including zip code and telephone number, including area code, of registrant’s principal executive offices)
Brian
Carrico
Chief
Executive Officer
Neuraxis,
Inc.
11611
N. Meridian Street, Suite 330
Carmel,
IN 46032
Telephone:
(812) 689-0791
(Name,
address, including zip code and telephone number, including area code, of agent for service)
Copies
of all communications, including communications sent to agent for service, should be sent to:
Joseph
M. Lucosky, Esq.
Steven
A. Lipstein, Esq.
Lucosky
Brookman LLP
101
Wood Avenue South, 5th Floor
Woodbridge,
NJ 08830
(732)
395-4496
Approximate
date of commencement of proposed sale to the public: From time to time after the effective date of this Registration Statement.
If
the only securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans, please check
the following box: ☐
If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, as amended, other than securities offered only in connection with dividend or interest reinvestment plans, check
the following box: ☒
If
this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same
offering: ☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering: ☐
If
this Form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective
upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box: ☐
If
this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional
securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box: ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:
| Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
| |
|
|
|
| Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
| |
|
|
|
| |
|
Emerging
growth company |
☒ |
The
Registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933 or until this registration statement shall become effective on such date
as the Commission, acting pursuant to said Section 8(a), may determine.
EXPLANATORY
NOTE
This
Amendment No. 1 (this “Amendment”) to the Registration Statement on Form S-3 of Neuraxis, Inc. (File No. 333-297651) (the
“Registration Statement”) is being filed as an exhibit-only filing to amend Item 16 of Part II to file Exhibit 23.1. Accordingly,
this Amendment consists only of the facing page, this explanatory note, Item 16 of Part II of the Registration Statement, the signature
page to the Registration Statement and Exhibit 23.1. The prospectus and the balance of Part II of the Registration Statement are unchanged
and have been omitted.
Item
16. Exhibits and Financial Statement Schedules
Exhibit
Number |
|
Exhibit
Description |
| |
|
|
| 3.1 |
|
Certificate of Incorporation (incorporated by reference to exhibit 3.1 to Registration Statement on Form S-1, filed on January 10, 2023) |
| |
|
|
| 3.2 |
|
Certificate of Amendment to Certificate of Incorporation (incorporated by reference to exhibit 3.2 to Registration Statement on Form S-1, filed on January 26, 2023) |
| |
|
|
| 3.3 |
|
Certificate of Amendment to Certificate of Incorporation, filed August 22, 2024 (incorporated by reference to exhibit 3.1 to the Quarterly Report on Form 10-Q, filed on November 12, 2024) |
| |
|
|
| 3.4 |
|
Certificate of Designation of Preferences, Rights and Limitations of Series B Preferred Stock, filed August 22, 2024 (incorporated by reference to exhibit 3.2 to the Quarterly Report on Form 10-Q, filed on November 12, 2024) |
| |
|
|
| 3.5 |
|
Amendment No.1 to Certificate of Designation of Preferences, Rights and Limitations of Series B Preferred Stock, filed November 15, 2024 (incorporated by reference to exhibit 3.1 to the Current Report on Form 8-K, filed on November 21, 2024) |
| |
|
|
| 3.6 |
|
Bylaws (incorporated by reference to exhibit 3.3 to Registration Statement on Form S-1, filed on January 10, 2023) |
| |
|
|
| 5.1* |
|
Legal opinion of Lucosky Brookman LLP |
| |
|
|
| 23.1 |
|
Consent of Rosenberg Rich Baker Berman, P.A. |
| |
|
|
| 23.2* |
|
Consent of Lucosky Brookman LLP (included in Exhibit 5.1) |
| |
|
|
| 24.1* |
|
Power of Attorney (included on the signature page hereto) |
| |
|
|
| 107* |
|
Filing Fee Table |
*
Filed previously
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-3 and has duly caused this registration statement or amendment thereto to be signed on its behalf
by the undersigned, thereunto duly authorized on July 30, 2026.
| |
Neuraxis,
Inc. |
| |
|
|
| |
By: |
/s/
Brian Carrico |
| |
|
Brian
Carrico |
| |
|
Chief
Executive Officer |
POWER
OF ATTORNEY
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
held on the dates indicated.
| Signature |
|
Title |
|
Date |
| |
|
|
|
|
| /s/
Brian Carrico |
|
Chief
Executive Officer and Director |
|
July
30, 2026 |
| Brian
Carrico |
|
(principal
executive officer) |
|
|
| |
|
|
|
|
| /s/
Timothy Henrichs |
|
Chief
Financial Officer |
|
July
30, 2026 |
| Timothy
Henrichs |
|
(principal
financial officer and principal accounting officer) |
|
|
| |
|
|
|
|
|
* |
|
Director |
|
July
30, 2026 |
| Christopher
Robin Brown |
|
|
|
|
| |
|
|
|
|
| * |
|
Director |
|
July
30, 2026 |
| Bradley
Mitch Watkins |
|
|
|
|
| |
|
|
|
|
| * |
|
Director |
|
July
30, 2026 |
| Beth
Keyser |
|
|
|
|
| |
|
|
|
|
| * |
|
Director |
|
July
30, 2026 |
| Kristin
Ferge |
|
|
|
|
| |
|
|
|
|
| * |
|
Director |
|
July
30, 2026 |
| Gilad
Aharon |
|
|
|
|
| *By |
/s/
Brian Carrico |
|
| |
Brian
Carrico
Chief Executive Officer and Director |
|