Correspondence 0001193125-23-094044 from HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492) (HSCS)
HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492)
Date: April 6, 2023 · CIK: 0001468492 · Accession: 0001193125-23-094044
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File numbers found in text: 333-270956
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CORRESP 1 filename1.htm CORRESP HEART TEST LABORATORIES, INC. 550 Reserve Street, Suite 360 Southlake, Texas 76092 April 6, 2023 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Jane Park Re: Heart Test Laboratories, Inc. Registration Statement on Form S-1 Filed March 29, 2023 File No. 333-270956 Request For Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Heart Test Laboratories, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) so that the Registration Statement will be declared effective as of 3:00 p.m. Eastern Time, on April 10, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Jackson Walker LLP, by calling Noah Speck at (713) 752-4579. Thank you for your assistance in this matter. Very Truly Yours, By: /s/ Andrew Simpson Name: Andrew Simpson Title: Chairman of the Board, President and Chief Executive Officer