SEC Company Response from HeartBeam, (BEAT) — Mar 16, 2026
HeartBeam, Inc.
Date: March 16, 2026 · CIK: 0001779372 · Accession: 0001213900-26-028380
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File numbers found in text: 333-293307
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CORRESP 1 filename1.htm HEARTBEAM, Inc. 2118 Walsh Avenue, Suite 210 Santa Clara, CA 95050 March 16, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. St., N.E. Washington, D.C. 20549 Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-293307) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, HEARTBEAM, Inc. (the " Registrant ") hereby requests the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-293307 ) (the " Registration Statement ") so that it will become effective on Tuesday, March 17, 2026 at 4:30 p.m., Eastern Time, or as soon thereafter as practicable. Very truly yours, HEARTBEAM, INC. By: /s/ Roberto Eno Name: Roberto Eno Title: Chief Executive Officer