SEC Comment Letter for HYPERTENSION DIAGNOSTICS — Feb 28, 2020
HYPERTENSION DIAGNOSTICS INC /MN (CIK 0001058828)
Date: Feb. 28, 2020 · CIK: 0001058828 · Accession: 0000000000-20-001839
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File numbers found in text: 000-24635
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February 28, 2020
Liangjian Peng
Chief Executive Officer
Hypertension Diagnostics, Inc.
550 Highway 7 East, Unit 316
Minneapolis, MN 55402
Re:Hypertension Diagnostics, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed September 18, 2019
File No. 000-24635
Dear Mr. Peng:
Consistent with our obligations under the federal securities laws, we are terminating our
review and will take further steps as we deem appropriate. These steps include releasing
publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating
to the review of your filing, consistent with the staff’s decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Sincerely,
Division of Corporation Finance
Office of Life Sciences