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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

Date
July 11, 2017
Author
By
Form
CORRESP
Company
Co-Diagnostics, Inc. (CODX) (CIK 0001692415)

Letter

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:

Show Raw Text
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