Correspondence 0001193125-23-242547 from HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492) (HSCS)
HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492)
Date: Sept. 26, 2023 · CIK: 0001468492 · Accession: 0001193125-23-242547
AI Filing Summary & Sentiment
File numbers found in text: 333-274554
Letter
HEART TEST LABORATORIES, INC.
550 Reserve Street, Suite 360
Southlake, Texas 76092
September 26, 2023
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Benjamin Richie
Re: Heart Test Laboratories, Inc.
Registration Statement on Form S-3
Filed on September 18, 2023
File No. 333-274554
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 effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Thursday, September 28, 2023, or as soon as practicable thereafter.
We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
Sincerely,
HEART TEST LABORATORIES, INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP HEART TEST LABORATORIES, INC. 550 Reserve Street, Suite 360 Southlake, Texas 76092 September 26, 2023 VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services U.S. Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Attention: Benjamin Richie Re: Heart Test Laboratories, Inc. Registration Statement on Form S-3 Filed on September 18, 2023 File No. 333-274554 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 effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Thursday, September 28, 2023, or as soon as practicable thereafter. We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465. Sincerely, HEART TEST LABORATORIES, INC. By: /s/ Danielle Watson Name: Danielle Watson Title: Chief Financial Officer Cc: Andrew Simpson, Chief Executive Officer and Chairman Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)