SEC Company Response from Co-Diagnostics, Inc. (CODX) (CIK 0001692415) (CODX) — Jun 28, 2017
Co-Diagnostics, Inc. (CODX) (CIK 0001692415)
Date: June 28, 2017 · CIK: 0001692415 · Accession: 0001477932-17-003023
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-217542
Letter
codx_corresp.htmCo-Diagnostics, Inc.
8160 S. Highland Drive
Salt Lake City, Utah 84124
June 28, 2017
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Amanda Ravitz, Assistant Director
Re: Co-Diagnostics, Inc.
Registration Statement on Form S-1 (Registration No. 333-217542)
Ladies and Gentlemen:
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-217542) (the “Registration Statement”), of Co-Diagnostics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on June 29, 2017, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Carmel, Milazzo & DiChiara LLP, by calling Peter DiChiara at (646) 838-1312.
The Company acknowledges the following:
·
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your consideration.
Very truly yours,
Co-Diagnostics, Inc.
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CORRESP 1 filename1.htm codx_corresp.htmCo-Diagnostics, Inc. 8160 S. Highland Drive Salt Lake City, Utah 84124 June 28, 2017 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Amanda Ravitz, Assistant Director Re: Co-Diagnostics, Inc. Registration Statement on Form S-1 (Registration No. 333-217542) Ladies and Gentlemen: In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-217542) (the “Registration Statement”), of Co-Diagnostics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on June 29, 2017, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Carmel, Milazzo & DiChiara LLP, by calling Peter DiChiara at (646) 838-1312. The Company acknowledges the following: · should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Thank you for your consideration. Very truly yours, Co-Diagnostics, Inc. By: /s/ Dwight H. Egan Dwight H. Egan President and Chief Executive