SEC Comment Letter 0000000000-22-012962 to Lucid Diagnostics Inc. (LUCD)
Lucid Diagnostics Inc.
Date: Dec. 1, 2022 · CIK: 0001799011 · Accession: 0000000000-22-012962
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File numbers found in text: 333-268560
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United States securities and exchange commission logo
December 1, 2022
Lishan Aklog
Chief Executive Officer
Lucid Diagnostics Inc.
One Grand Central Place, Suite 4600
New York, NY 10165
Re:Lucid Diagnostics Inc.
Registration Statement on Form S-3
Filed November 25, 2022
File No. 333-268560
Dear Lishan Aklog:
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 Sean Healy at (202) 551-5586 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Eric Schwartz, Esq.