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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

Date
February 11, 2025
Author
By
Form
CORRESP
Company
FIREFLY NEUROSCIENCE, INC.

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology 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.

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CORRESP
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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.