SEC Company Response from Co-Diagnostics, (CODX) — May 13, 2026
Co-Diagnostics, Inc.
Date: May 13, 2026 · CIK: 0001692415 · Accession: 0001493152-26-022749
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295803
Letter
Re: Co-Diagnostics, Inc. - Registration Statement on Form S-3 (File No. 333-295803)
CO-DIAGNOSTICS, INC.
May 13, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 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. 333-295803) (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 May 15, 2026, 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 Dan Lyman at (801) 933-4028.
Very truly yours,
CO-DIAGNOSTICS, INC.
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CORRESP 1 filename1.htm CO-DIAGNOSTICS, INC. May 13, 2026 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. 333-295803) 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. 333-295803) (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 May 15, 2026, 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 Dan Lyman at (801) 933-4028. Very truly yours, CO-DIAGNOSTICS, INC. /s/ Brian Brown Brian Brown Chief Financial Officer