SEC Comment Letter for Co-Diagnostics, (CODX) — Apr 14, 2026

Co-Diagnostics, Inc.
Date: April 14, 2026 · CIK: 0001692415 · Accession: 0000000000-26-003779

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April 14, 2026

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Co-Diagnostics, Inc.

Letter

Re: Co-Diagnostics, Inc. Draft Registration Statement on Form S-3 Submitted April 10, 2026 CIK 0001692415 Dear Dwight Egan:

April 14, 2026

Dwight Egan President Co-Diagnostics, Inc. 2401 S. Foothill Drive Salt Lake City, UT 84109

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Robert Augustin at 202-551-8483 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and Services
cc: David Marx

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 14, 2026

Dwight Egan
President
Co-Diagnostics, Inc.
2401 S. Foothill Drive
Salt Lake City, UT 84109

 Re: Co-Diagnostics, Inc.
 Draft Registration Statement on Form S-3
 Submitted April 10, 2026
 CIK 0001692415
Dear Dwight Egan:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and time.
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 Robert Augustin at 202-551-8483 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: David Marx
</TEXT>
</DOCUMENT>

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