SEC Comment Letter 0000000000-23-005634 to Lucid Diagnostics Inc. (LUCD)
Lucid Diagnostics Inc.
Date: May 26, 2023 · CIK: 0001799011 · Accession: 0000000000-23-005634
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Reasoning
File numbers found in text: 333-272132
Letter
United States securities and exchange commission logo May 26, 2023 Lishan Aklog Chairman and Chief Executive Officer Lucid Diagnostics Inc. 360 Madison Avenue, 25th Floor New York, New York 10017 Re:Lucid Diagnostics Inc. Registration Statement on Form S-3 Filed May 23, 2023 File No. 333-272132 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 Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Eric Schwartz
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United States securities and exchange commission logo
May 26, 2023
Lishan Aklog
Chairman and Chief Executive Officer
Lucid Diagnostics Inc.
360 Madison Avenue, 25th Floor
New York, New York 10017
Re:Lucid Diagnostics Inc.
Registration Statement on Form S-3
Filed May 23, 2023
File No. 333-272132
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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Eric Schwartz