Correspondence 0001437749-25-003435 from FIREFLY NEUROSCIENCE, INC. (AIFF)
FIREFLY NEUROSCIENCE, INC.
Date: Feb. 11, 2025 · CIK: 0000803578 · Accession: 0001437749-25-003435
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File numbers found in text: 333-284782
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CORRESP 1 filename1.htm wavd20250211c_corresp.htm Firefly Neuroscience, Inc. 1100 Military Road Kenmore, NY 14217 February 11, 2025 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Matthew Crispino Re: Firefly Neuroscience, Inc. Withdrawal of Acceleration Request for Registration Statement on Form S-1 File No. 333-284782 Dear Matthew Crispino: Reference is made to our letter, dated February 11, 2025, in which we requested acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective at 5:00 p.m. (Eastern Time) on Wednesday, February 12, 2025. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date. Respectfully, Firefly Neuroscience, Inc. By: /s/ Greg Lipschitz Greg Lipschitz Interim Chief Executive Officer cc: Louis A. Bevilacqua, Esq.