SEC Comment Letter for HeartBeam, (BEAT) — Feb 17, 2026
HeartBeam, Inc.
Date: Feb. 17, 2026 · CIK: 0001779372 · Accession: 0000000000-26-001628
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293307
Letter
Re: HeartBeam, Inc. Registration Statement on Form S-3 Filed February 09, 2026 File No. 333-293307 Dear Roberto Eno:
February 17, 2026
Roberto Eno Chief Executive Officer HeartBeam, Inc. 2118 Walsh Avenue, Suite 210 Santa Clara, CA 95050
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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Soyoung Lee, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 17, 2026 Roberto Eno 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 09, 2026 File No. 333-293307 Dear Roberto Eno: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Soyoung Lee, Esq. </TEXT> </DOCUMENT>