SEC Comment Letter 0000000000-24-002669 to HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492) (HSCS)
HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492)
Date: March 11, 2024 · CIK: 0001468492 · Accession: 0000000000-24-002669
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File numbers found in text: 333-277675
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United States securities and exchange commission logo
March 11, 2024
Andrew Simpson
Chief Executive Officer
Heart Test Laboratories, Inc.
550 Reserve St., Suite 360
Southlake, TX 76092
Re:Heart Test Laboratories, Inc.
Registration Statement on Form S-1
Filed March 5, 2024
File No. 333-277675
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: Jonathan R. Shechter