CORRESP Filing
Heartflow, Inc.
Date: Aug. 5, 2025 · CIK: 0001464521 · Accession: 0001628280-25-037956
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288733
Letter
Document HEARTFLOW, INC. 331 E. Evelyn Avenue Mountain View, California 94041 August 5, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Tracey Houser Terence O'Brien Juan Grana Katherine Bagley Re: Request for Effectiveness for Heartflow, Inc. Registration Statement on Form S-1 (File No. 333-288733) To the addressees set forth above: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-288733) (as amended, the “ Registration Statement ”) of Heartflow, Inc. (the “ Company ”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on August 7, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, O’Melveny & Myers LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, O’Melveny & Myers LLP, by calling Shelly Heyduk at (949) 823-7968 or Ryan Coombs at (415) 984-8943. Thank you for your assistance in this matter. If you have any questions or comments regarding the foregoing, please do not hesitate to contact Ms. Heyduk or Mr. Coombs at the telephone numbers above. Very truly yours, HEARTFLOW, INC. By: /s/ Vikram Verghese Vikram Verghese Chief Financial Officer cc: John C.M. Farquhar, Chief Executive Officer, Heartflow, Inc. Angela Ahmad, Chief Legal and Compliance Officer, Heartflow, Inc. Shelly Heyduk, O’Melveny & Myers LLP Ryan Coombs, O’Melveny & Myers LLP Dave Peinsipp, Cooley LLP Kristin VanderPas, Cooley LLP Denny Won, Cooley LLP Charles S. Kim, Cooley LLP
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CORRESP 1 filename1.htm Document HEARTFLOW, INC. 331 E. Evelyn Avenue Mountain View, California 94041 August 5, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Tracey Houser Terence O'Brien Juan Grana Katherine Bagley Re: Request for Effectiveness for Heartflow, Inc. Registration Statement on Form S-1 (File No. 333-288733) To the addressees set forth above: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-288733) (as amended, the “ Registration Statement ”) of Heartflow, Inc. (the “ Company ”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on August 7, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, O’Melveny & Myers LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, O’Melveny & Myers LLP, by calling Shelly Heyduk at (949) 823-7968 or Ryan Coombs at (415) 984-8943. Thank you for your assistance in this matter. If you have any questions or comments regarding the foregoing, please do not hesitate to contact Ms. Heyduk or Mr. Coombs at the telephone numbers above. Very truly yours, HEARTFLOW, INC. By: /s/ Vikram Verghese Vikram Verghese Chief Financial Officer cc: John C.M. Farquhar, Chief Executive Officer, Heartflow, Inc. Angela Ahmad, Chief Legal and Compliance Officer, Heartflow, Inc. Shelly Heyduk, O’Melveny & Myers LLP Ryan Coombs, O’Melveny & Myers LLP Dave Peinsipp, Cooley LLP Kristin VanderPas, Cooley LLP Denny Won, Cooley LLP Charles S. Kim, Cooley LLP