CORRESP Filing
Aspira Women's Health Inc.
Date: Jan. 7, 2026 · CIK: 0000926617 · Accession: 0000926617-26-000003
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File numbers found in text: 333-292512
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CORRESP 1 filename1.htm January 7, 2026 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Tyler Howes Re: Aspira Women’s Health Inc. Registration Statement on Form S-1 Filed December 31, 2025 (File No. 333-292512) Dear Mr. Howes, In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement, so that it will become effective on January 9, 2026, at 4:00 p.m., Eastern Time, or as soon as thereafter as practicable, or at such later time as Aspira Women’s Health Inc. (the “ Company ”) or its counsel may request via telephone call to the Staff. Please contact J. Eric Johnson of Winston & Strawn LLP, counsel to the Company, at (713) 651-2647 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. chael Sincerely yours, Aspira Women’s Health Inc. By: /s/ Michael Buhle Name: Michael Buhle Title: Chief Executive Officer cc: J. Eric Johnson, Esq.