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SEC Comment Letter 0000000000-24-007704 to Lucid Diagnostics Inc. (LUCD)

Lucid Diagnostics Inc.
Date: July 8, 2024 · CIK: 0001799011 · Accession: 0000000000-24-007704

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File numbers found in text: 333-280650

Date
July 8, 2024
Author
Lishan Aklog, M.D.
Form
UPLOAD
Company
Lucid Diagnostics Inc.

Letter

July 8, 2024 Lishan Aklog, M.D. 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 July 1, 2024 File No. 333-280650 Dear Lishan Aklog, M.D.: 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 Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Eric Schwartz, Esq.

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July 8, 2024
Lishan Aklog, M.D.
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 July 1, 2024
File No. 333-280650
Dear Lishan Aklog, M.D.:
            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 Conlon Danberg at 202-551-4466 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Eric Schwartz, Esq.