Correspondence 0001213900-24-021775 from HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492) (HSCS)
HeartSciences Inc. (HSCS, HSCSW) (CIK 0001468492)
Date: March 12, 2024 · CIK: 0001468492 · Accession: 0001213900-24-021775
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File numbers found in text: 333-277675
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CORRESP
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filename1.htm
HEART
TEST LABORATORIES, INC.
550 Reserve St., Suite 360
Southlake, TX 76092
March 12, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
Washington, D.C. 20549
Attn:
Benjamin Richie
Re:
Heart Test Laboratories, Inc.
Registration Statement on Form S-1
Filed March 5, 2024
File No. 333-277675
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-1 be accelerated so that it will become effective at 4:00 P.M. Eastern Time
on Wednesday, March 13, 2024, or as soon as practicable thereafter, or at such other time thereafter as the Company’s counsel, Foley
Shechter Ablovatskiy LLP, may request by telephone.
We
respectfully request that we be notified of such effectiveness by a telephone call to Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy
LLP at (212) 335-0465.
Thank you for your assistance in this matter.
Sincerely,
HEART TEST LABORATORIES, INC.
By:
/s/ Andrew Simpson
Name:
Andrew Simpson
Title:
Chief Executive Officer
Cc:
Danielle Watson, Chief Financial Officer
Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)