SEC Comment Letter 0000000000-26-004704 to bioAffinity Technologies, Inc. (BIAF)
bioAffinity Technologies, Inc.
Date: May 7, 2026 · CIK: 0001712762 · Accession: 0000000000-26-004704
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File numbers found in text: 333-295465
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May 7, 2026 Maria Zannes Chief Executive Officer bioAffinity Technologies, Inc. 3300 Nacogdoches Road, Suite 216 San Antonio, TX 78217 Re: bioAffinity Technologies, Inc. Registration Statement on Form S-1 Filed April 30, 2026 File No. 333-295465 Dear Maria Zannes: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Richard Friedman, Esq.