Correspondence 0001493152-23-010834 from Co-Diagnostics, Inc. (CODX) (CIK 0001692415) (CODX)

Co-Diagnostics, Inc. (CODX) (CIK 0001692415)
Date: April 4, 2023 · CIK: 0001692415 · Accession: 0001493152-23-010834

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AI Filing Summary & Sentiment

File numbers found in text: 333-270628

Date

April 6, 2023

Author

Chief

Form

CORRESP

Company

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

Letter

Re: Co-Diagnostics, Inc.—Registration Statement on Form S-3 (File No. 333-270628)

CO-DIAGNOSTICS, INC.

April 4, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-270628) (as amended, the “Registration Statement”) of Co-Diagnostics, Inc. (the “Company”). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on April 6, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling David Marx at (801) 933-7363.

Very
truly yours,
CO-DIAGNOSTICS,
INC.

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CORRESP
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filename1.htm

CO-DIAGNOSTICS,
INC.

April
4, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporate Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    Co-Diagnostics,
    Inc.—Registration Statement on Form S-3 (File No. 333-270628)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration
Statement on Form S-3 (File No. 333-270628) (as amended, the “Registration Statement”) of Co-Diagnostics, Inc. (the “Company”).
We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on April 6, 2023, or as
soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our
counsel, Dorsey & Whitney LLP, by calling David Marx at (801) 933-7363.

Very
truly yours,

CO-DIAGNOSTICS,
INC.

  /s/ Brian Brown

  Brian
Brown

  Chief
Financial Officer

SecProbe.io