SEC Comment Letter for Co-Diagnostics, (CODX) — May 28, 2026
Co-Diagnostics, Inc.
Date: May 28, 2026 · CIK: 0001692415 · Accession: 0000000000-26-005422
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Co-Diagnostics, Inc. Draft Registration Statement on Form S-3 Submitted May 22, 2026 CIK No. 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 Conlon Danberg at 202-551-4466 with any questions.
May 28, 2026
Dwight Egan President and Chief Executive Officer Co-Diagnostics, Inc. 2401 S. Foothill Drive Salt Lake City, Utah 84109
Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and Services
cc: Daniel P. Lyman, Esq.
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 28, 2026 Dwight Egan President and Chief Executive Officer Co-Diagnostics, Inc. 2401 S. Foothill Drive Salt Lake City, Utah 84109 Re: Co-Diagnostics, Inc. Draft Registration Statement on Form S-3 Submitted May 22, 2026 CIK No. 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 Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Daniel P. Lyman, Esq. </TEXT> </DOCUMENT>