Correspondence 0001193125-24-110289 from Aspira Women's Health Inc. (AWHL)
Aspira Women's Health Inc.
Date: April 24, 2024 · CIK: 0000926617 · Accession: 0001193125-24-110289
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File numbers found in text: 333-278867
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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 24, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tamika Sheppard Re: Aspira Women’s Health Inc. Registration Statement on Form S-3 File No. 333-278867 Acceleration Request Requested Date: Thursday, April 25, 2024 Requested Time: 4:30 p.m. Eastern Time Ladies and Gentlemen: Aspira Women’s Health Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-278867) to become effective on Thursday, April 25, 2024, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Josh Seidenfeld and Kyle Huh of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Josh Seidenfeld of Cooley LLP at (650) 843-5862, or in his absence, Kyle Huh, at (650) 843-5965. Sincerely, ASPIRA WOMEN’S HEALTH INC. By: /s/ Minh Merchant Minh Merchant General Counsel