CORRESP Filing
Heartflow, Inc.
Date: Aug. 5, 2025 · CIK: 0001464521 · Accession: 0001628280-25-037959
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288733
Letter
Document August 5, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, DC 20549 Attn: Tracey Houser Terence O’Brien Juan Grana Katherine Bagley Re: Heartflow, Inc. (the “Registrant”) Registration Statement on Form S-1, as amended (File No. 333-288733) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between August 1, 2025 and the date hereof, approximately 550 copies of the Preliminary Prospectus, dated August 1, 2025, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement, as amended. We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. We hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, August 7, 2025 or as soon thereafter as practicable. [signature page follows] Very truly yours, J.P. MORGAN SECURITIES LLC MORGAN STANLEY & CO. LLC PIPER SANDLER & CO. As representatives of the Underwriters J.P. MORGAN SECURITIES LLC By: /s/ Benjamin Burdett Name: Benjamin Burdett Title: Managing Director, Head of Healthcare ECM MORGAN STANLEY & CO. LLC By: /s/ Eleni Apostolatos Name: Eleni Apostolatos Title: Vice President PIPER SANDLER & CO. By: /s/ Neil Riley Name: Neil Riley Title: Managing Director [Signature Page to Acceleration Request Letter]
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CORRESP 1 filename1.htm Document August 5, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, DC 20549 Attn: Tracey Houser Terence O’Brien Juan Grana Katherine Bagley Re: Heartflow, Inc. (the “Registrant”) Registration Statement on Form S-1, as amended (File No. 333-288733) Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, we wish to advise that between August 1, 2025 and the date hereof, approximately 550 copies of the Preliminary Prospectus, dated August 1, 2025, were distributed to prospective underwriters, institutional investors and prospective dealers in connection with the above-captioned Registration Statement, as amended. We wish to advise you that the participating underwriters have informed us that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. We hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time, on Thursday, August 7, 2025 or as soon thereafter as practicable. [signature page follows] Very truly yours, J.P. MORGAN SECURITIES LLC MORGAN STANLEY & CO. LLC PIPER SANDLER & CO. As representatives of the Underwriters J.P. MORGAN SECURITIES LLC By: /s/ Benjamin Burdett Name: Benjamin Burdett Title: Managing Director, Head of Healthcare ECM MORGAN STANLEY & CO. LLC By: /s/ Eleni Apostolatos Name: Eleni Apostolatos Title: Vice President PIPER SANDLER & CO. By: /s/ Neil Riley Name: Neil Riley Title: Managing Director [Signature Page to Acceleration Request Letter]