SEC Comment Letter 0000000000-23-010592 to HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492) (HSCS)
HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492)
Date: Sept. 26, 2023 · CIK: 0001468492 · Accession: 0000000000-23-010592
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File numbers found in text: 333-274554
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United States securities and exchange commission logo
September 26, 2023
Andrew Simpson
Chief Executive Officer
Heart Test Laboratories, Inc.
550 Reserve Street, Suite 360
Southlake, TX 76092
Re:Heart Test Laboratories, Inc.
Registration Statement on Form S-3
Filed September 18, 2023
File No. 333-274554
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Sasha Ablovatskiy