Correspondence 0001193125-24-092023 from Aspira Women's Health Inc. (AWHL)
Aspira Women's Health Inc.
Date: April 10, 2024 · CIK: 0000926617 · Accession: 0001193125-24-092023
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File numbers found in text: 333-278543
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CORRESP 1 filename1.htm CORRESP Aspira Women’s Health Inc. 12117 Bee Caves Road, Building III, Suite 100 Austin, TX 78738 (512) 519-0400 April 10, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tim Buchmiller Re: Aspira Women’s Health Inc. Registration Statement on Form S-1 File No. 333-278543 Acceleration Request Requested Date: Thursday, April 11, 2024 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) to become effective at 4:00 p.m. Eastern Time on Thursday, April 11, 2024, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Josh Seidenfeld of Cooley LLP at (650) 843-5862. Sincerely, ASPIRA WOMEN’S HEALTH INC. By: /s/ Minh Merchant Minh Merchant General Counsel