Correspondence 0001213900-23-009449 from HeartBeam, Inc. (BEAT, BEATW) (CIK 0001779372) (BEAT)
HeartBeam, Inc. (BEAT, BEATW) (CIK 0001779372)
Date: Feb. 8, 2023 · CIK: 0001779372 · Accession: 0001213900-23-009449
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File numbers found in text: 333-269520
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CORRESP
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HeartBeam, Inc.
2118 Walsh Avenue, Suite 210
Santa Clara, CA 95050
February 8, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
HeartBeam, Inc.
Registration Statement on Form S-3
File No. 333-269520
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act
of 1933, as amended, HeartBeam, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced
registration statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Friday, February 10, 2023, or
as soon thereafter as possible.
* * * *
Very Truly Yours,
HeartBeam, Inc.
/s/ Richard Brounstein
Richard Brounstein
Chief Financial Officer