UPLOAD Filing
Heartflow, Inc.
Date: Aug. 5, 2025 · CIK: 0001464521 · Accession: 0000000000-25-008214
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288733
Letter
Re: Heartflow, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed August 1, 2025 File No. 333-288733 Dear John C.M. Farquhar:
August 5, 2025
John C.M. Farquhar Chief Executive Officer Heartflow, Inc. 331 E. Evelyn Avenue Mountain View, CA 94041
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments issued on July 29, 2025.
Amendment No. 1 to Registration Statement on Form S-1 filed August 1, 2025 General
1. We note your revised disclosure in response to comment 2. Please revise to disclose the natural person(s) with voting and dispositive control over the shares held by each of BCLS Fund III Investments, LP; Hayfin Services, LLP; and the Wellington Entities, or provide us with your legal analysis as to why you are not required to do so. August 5, 2025 Page 2
Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Ryan Coombs, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> August 5, 2025 John C.M. Farquhar Chief Executive Officer Heartflow, Inc. 331 E. Evelyn Avenue Mountain View, CA 94041 Re: Heartflow, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed August 1, 2025 File No. 333-288733 Dear John C.M. Farquhar: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments issued on July 29, 2025. Amendment No. 1 to Registration Statement on Form S-1 filed August 1, 2025 General 1. We note your revised disclosure in response to comment 2. Please revise to disclose the natural person(s) with voting and dispositive control over the shares held by each of BCLS Fund III Investments, LP; Hayfin Services, LLP; and the Wellington Entities, or provide us with your legal analysis as to why you are not required to do so. August 5, 2025 Page 2 Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ryan Coombs, Esq. </TEXT> </DOCUMENT>