SEC Comment Letter 0000000000-23-001330 to HeartBeam, Inc. (BEAT, BEATW) (CIK 0001779372) (BEAT)
HeartBeam, Inc. (BEAT, BEATW) (CIK 0001779372)
Date: Feb. 9, 2023 · CIK: 0001779372 · Accession: 0000000000-23-001330
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File numbers found in text: 333-269520
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United States securities and exchange commission logo
February 9, 2023
Branislav Vajdic
Chief Executive Officer
HeartBeam, Inc.
2118 Walsh Avenue, Suite 210
Santa Clara, CA 95050
Re:HeartBeam, Inc.
Registration Statement on Form S-3
Filed February 2, 2023
File No. 333-269520
Dear Branislav Vajdic:
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Soyoung Lee