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SEC Comment Letter for HEALTHEQUITY, (HQY) — Feb 5, 2026

HEALTHEQUITY, INC.
Date: Feb. 5, 2026 · CIK: 0001428336 · Accession: 0000000000-26-001259

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File numbers found in text: 001-36568

Date
February 5, 2026
Author
Division of
Form
UPLOAD
Company
HEALTHEQUITY, INC.

Letter

Re: HealthEquity, Inc. Form 10-K for Fiscal Year Ended January 31, 2025 File No. 001-36568 Dear James Lucania:

February 5, 2026

James Lucania Executive Vice President and Chief Financial Officer HealthEquity, Inc. 15 West Scenic Pointe Drive Suite 100 Draper UT 84020

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 5, 2026

James Lucania
Executive Vice President and Chief Financial Officer
HealthEquity, Inc.
15 West Scenic Pointe Drive Suite 100
Draper UT 84020

 Re: HealthEquity, Inc.
 Form 10-K for Fiscal Year Ended January 31, 2025
 File No. 001-36568
Dear James Lucania:

 We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>