SEC Company Response from Co-Diagnostics, Inc. (CODX) (CIK 0001692415) (CODX) — Jul 11, 2017
Co-Diagnostics, Inc. (CODX) (CIK 0001692415)
Date: July 11, 2017 · CIK: 0001692415 · Accession: 0001477932-17-003236
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File numbers found in text: 333-217542
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CORRESP 1 filename1.htm axdx_corresp.htmCo-Diagnostics, Inc. 8160 S. Highland Drive Salt Lake City, Utah 84124 July 11, 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 5:30 p.m., Eastern Time, on July 11, 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. Thank you for your consideration. Very truly yours, Co-Diagnostics, Inc. By: /s/ Dwight H. Egan Dwight H. Egan President and Chief Executive Officer