SEC Comment Letter 0000000000-23-003457 to HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492) (HSCS)
HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492)
Date: April 6, 2023 · CIK: 0001468492 · Accession: 0000000000-23-003457
AI Filing Summary & Sentiment
File numbers found in text: 333-270956
Letter
United States securities and exchange commission logo April 6, 2023 Andrew Simpson President and Chief Executive Officer Heart Test Laboratories, Inc. 550 Reserve St, Suite 360 Southlake, Texas 76092 Re:Heart Test Laboratories, Inc. Registration Statement on Form S-1 Filed March 29, 2023 File No. 333-270956 Dear Andrew Simpson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Noah Speck, Esq.
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United States securities and exchange commission logo
April 6, 2023
Andrew Simpson
President and Chief Executive Officer
Heart Test Laboratories, Inc.
550 Reserve St, Suite 360
Southlake, Texas 76092
Re:Heart Test Laboratories, Inc.
Registration Statement on Form S-1
Filed March 29, 2023
File No. 333-270956
Dear Andrew Simpson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Noah Speck, Esq.