Form 8-K
8-K — Neuraxis, INC
Accession: 0001493152-26-018580
Filed: 2026-04-22
Period: 2026-04-21
CIK: 0001933567
SIC: 3845 (ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS)
Item: Other Events
Item: Financial Statements and Exhibits
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8-K — form8-k.htm (Primary)
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K
CURRENT
REPORT
PURSUANT
TO SECTION 13 OR 15(d) OF
THE
SECURITIES EXCHANGE ACT OF 1934
Date
of Report (Date of earliest event reported): April 21, 2026
Neuraxis,
Inc.
(Exact
name of registrant as specified in its charter)
Delaware
001-41775
45-5079684
(State
or other jurisdiction
of
incorporation)
(Commission
File
Number)
(I.R.S.
Employer
Identification
No.)
11611
N. Meridian St, Suite 330 Carmel, IN 46032
(Address
of principal executive offices)
Registrant’s
telephone number, including area code: (812) 689-0791
N/A
(Former
name or former address, if changed since last report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:
☐
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class
Trading
Symbol(s)
Name
of each exchange on which registered
Common
Stock, $0.001 par value
NRXS
NYSE
American
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging
growth company ☒
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item
8.01 Other Events.
As
previously disclosed, on August 29, 2025, the Company entered into an At The Market Offering Agreement (the “Agreement”)
with Craig-Hallum Capital Group LLC (the “Sales Agent”) under which the Company may offer and sell, from time to time at
its sole discretion, shares of its $0.001 par value common stock (the “Common Stock”), having an aggregate offering price
of up to $6,270,000, through the Sales Agent as its sales agent.
Pursuant
to the Agreement, sales of the Common Stock, if any, will be made under the Company’s effective Registration Statement on Form
S-3 (File No. 333-283798), previously filed with the Securities and Exchange Commission on December 13, 2024 and declared effective on
February 11, 2025, the prospectus supplement relating to this offering, filed on August 29, 2025 (the “August Prospectus Supplement”),
and the prospectus supplement relating to this offering, filed on October 23, 2025 (the “October Prospectus Supplement,”
and together with the August Prospectus Supplement, the “Prospectus Supplements”), by any method that is deemed to be an
“at the market offering” as defined in Rule 415(a)(4) under the Securities Act of 1933, as amended, including privately negotiated
transactions.
From
August 29, 2025 through April 20, 2026, the Company sold 1,125,281 shares of Common Stock pursuant to the Agreement.
On
April 21, 2026, the Company filed a prospectus supplement to amend the Prospectus Supplements to increase the number of shares of Common
Stock that may be sold pursuant to the Agreement to $11,500,000.
The
legal opinion of Lucosky Brookman LLP relating to the legality of the issuance and sale of the shares of Common Stock pursuant to the
Agreement, is attached as Exhibit 5.1 to this Current Report on Form 8-K and is incorporated by reference herein.
This
Current Report on Form 8-K shall not constitute an offer to sell or a solicitation of an offer to buy any shares of Common Stock, nor
shall there be any sale of shares of Common Stock in any state or jurisdiction in which such offer, solicitation or sale would be unlawful
prior to registration or qualification under the securities laws of any such state or other jurisdiction.
Item
9.01 Financial Statement and Exhibits
(d)
Exhibits.
Exhibit
No.
Description
5.1
Opinion of Lucosky Brookman LLP.
23.1
Consent of Lucosky Brookman LLP (included in Exhibit 5.1)
104
Cover
Page Interactive Data File (embedded within the Inline XBRL document).
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
Date:
April 22, 2026
NEURAXIS,
INC.
By:
/s/
Brian Carrico
Name:
Brian
Carrico
Title:
President
and Chief Executive Officer
EX-5.1
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Exhibit
5.1
LUCOSKY
BROOKMAN LLP
101
Wood Avenue South
5th
Floor
Woodbridge,
NJ 08830
T
- (732) 395-4400
F-
(732) 395-4401
111
Broadway
Suite
807
New
York, NY 10006
T
- (212) 417-8160
F
- (212) 417-8161
www.
lucbro.com
April
22, 2026
Neuraxis,
Inc.
11611
N. Meridian Street, Suite 330
Carmel,
IN
RE:
Registration Statement on Form S-3 (File No. 333-283798)
Ladies
and Gentlemen:
We
have acted as counsel to Neuraxis, Inc., a Delaware corporation (the “Company”), in connection with the preparation
and filing with the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended
(the “Securities Act”), of: (i) the above-referenced effective registration statement (the “Registration
Statement”); (ii) the prospectus supplement dated August 29, 2025 (the “August Prospectus Supplement”);
(iii) the prospectus supplement dated October 23, 2025 (the “October Prospectus Supplement”), and (iv) the prospectus
supplement dated April 21, 2026 (the “April 2026 Prospectus Supplement”, and, together with the August Prospectus
Supplement and the October Prospectus Supplement, the “ATM Prospectus Supplement”) relating to the offering
and sale by the Company from time to time, through Craig-Hallum Capital Group LLC (the “Sales Agent”) as the sales
agent, of shares of common stock, par value $0.001 per share (the “Common Stock”), having an aggregate offering price
of up to $11,500,000 (the “Shares”), to be issued pursuant to that certain At The Market Offering Agreement, dated
as of August 29, 2025 (the “ATM Agreement”) between the Company and the Sales Agent. The Shares are covered by the
Registration Statement and we understand that the Shares are to be offered and sold in the manner described in the ATM Prospectus Supplement.
This opinion is being delivered at the request of the Company and in accordance with the requirements of Item 601(b)(5) of Regulation
S-K promulgated by the Commission.
For
purposes of this opinion, we have examined such documents and reviewed such questions of law as we have considered necessary and appropriate
for the purposes of our opinion set forth below. In rendering our opinion, we have assumed the authenticity of all documents submitted
to us as originals, the genuineness of all signatures and the conformity to authentic originals of all documents submitted to us as copies.
We have also assumed the legal capacity for all purposes relevant hereto of all natural persons and, with respect to all parties to agreements
or instruments relevant hereto other than the Company, that such parties had the requisite power and authority (corporate or otherwise)
to execute, deliver and perform such agreements or instruments, that such agreements or instruments have been duly authorized by all
requisite action (corporate or otherwise), executed and delivered by such parties and that such agreements or instruments are the valid,
binding and enforceable obligations of such parties. As to questions of fact material to our opinions, we have relied upon certificates
of officers of the Company and of public officials.
Based
upon and subject to the foregoing, we are of the opinion that the Shares have been duly authorized and, when issued and sold by the Company
and delivered by the Company against receipt of the purchase price therefor, in the manner contemplated by the ATM Prospectus Supplement
and the ATM Agreement, will be validly issued, fully paid and non-assessable. The opinions expressed herein are limited to the laws of
the General Corporation Law of the State of Delaware and the laws of the State of New York, as currently in effect, and no opinion is
expressed with respect to any other laws or any effect that such other laws may have on the opinions expressed herein.
We
consent to the filing of this opinion with the SEC as Exhibit 5.1 to the Company’s Current Report on Form 8-K filed on April 22,
2026, which is incorporated by reference into the Registration Statement. We also consent to the reference to our firm under the caption
“Legal Matters” in the ATM Prospectus Supplement included in the Registration Statement and in each case in any amendment
or supplement thereto. In giving this consent, we do not thereby admit that we are in the category of persons whose consent is required
under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.
Very
Truly Yours,
/s/
Lucosky Brookman LLP
Lucosky
Brookman LLP
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Apr. 21, 2026
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Entity File Number
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Entity Central Index Key
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Entity Tax Identification Number
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N. Meridian St
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