SEC Comment Letter for Co-Diagnostics, Inc. (CODX) (CIK 0001692415) (CODX) — Mar 22, 2023
Co-Diagnostics, Inc. (CODX) (CIK 0001692415)
Date: March 22, 2023 · CIK: 0001692415 · Accession: 0000000000-23-002870
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270628
Letter
United States securities and exchange commission logo March 22, 2023 Dwight Egan President and Chief Executive Officer Co-Diagnostics, Inc. 2401 S. Foothill Drive Salt Lake City, Utah 84109 Re:Co-Diagnostics, Inc. Registration Statement on Form S-3 Filed March 16, 2023 File No. 333-270628 Dear Dwight Egan: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: David Marx, Esq.
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United States securities and exchange commission logo
March 22, 2023
Dwight Egan
President and Chief Executive Officer
Co-Diagnostics, Inc.
2401 S. Foothill Drive
Salt Lake City, Utah 84109
Re:Co-Diagnostics, Inc.
Registration Statement on Form S-3
Filed March 16, 2023
File No. 333-270628
Dear Dwight Egan:
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: David Marx, Esq.