SEC Company Response from Co-Diagnostics, Inc. (CODX) (CIK 0001692415) (CODX) — Sep 5, 2018

Co-Diagnostics, Inc. (CODX) (CIK 0001692415)
Date: Sept. 5, 2018 · CIK: 0001692415 · Accession: 0001493152-18-012918

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File numbers found in text: 333-226835

Date

Sept. 5, 2018

Author

President

Form

CORRESP

Company

Co-Diagnostics, Inc. (CODX) (CIK 0001692415)

Letter

CO-DIAGNOSTICS, INC.

S. Foothill Drive

Salt Lake City, Utah 84109

(801) 438-1036

September 5, 2018

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

RE: Co-Diagnostics, Inc.

Registration Statement on Form S-3 (File No. 333-226835)

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Co-Diagnostics, Inc., a Utah corporation (the “Company”), hereby respectfully requests that the effective date of its Registration Statement on Form S-3 (File No. 333-226835) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that it will be declared effective at 4:00 p.m. EST on September 7, 2018, or as soon as possible thereafter. The Company hereby authorizes Peter DiChiara of Carmel, Milazzo & DiChiara LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Peter DiChiara of Carmel, Milazzo & DiChiara LLP at pdichiara@cmdllp.com or (212) 658-0458.

Very
truly yours,
CO-DIAGNOSTICS,
INC.

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CORRESP
1
filename1.htm

CO-DIAGNOSTICS,
INC.

2401
S. Foothill Drive

Salt
Lake City, Utah 84109

(801)
438-1036

September
5, 2018

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

    RE:
    Co-Diagnostics,
    Inc.

    Registration
    Statement on Form S-3 (File No. 333-226835)

    Request
    for Acceleration

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Co-Diagnostics, Inc., a Utah corporation (the “Company”),
hereby respectfully requests that the effective date of its Registration Statement on Form S-3 (File No. 333-226835) (the “Registration
Statement”) be accelerated by the Securities and Exchange Commission so that it will be declared effective at 4:00 p.m.
EST on September 7, 2018, or as soon as possible thereafter. The Company hereby authorizes Peter DiChiara of Carmel, Milazzo &
DiChiara LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

It
would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Peter DiChiara of Carmel,
Milazzo & DiChiara LLP at pdichiara@cmdllp.com or (212) 658-0458.

    Very
    truly yours,

    CO-DIAGNOSTICS,
    INC.

    By:

    /s/
    Dwight Egan

    Dwight
    Egan

    President
    and Chief Executive Officer

SecProbe.io