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Correspondence 0001493152-22-034107 from Lucid Diagnostics Inc. (LUCD)

Lucid Diagnostics Inc.
Date: Dec. 1, 2022 · CIK: 0001799011 · Accession: 0001493152-22-034107

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File numbers found in text: 333-268560

Date
Dec. 1, 2022
Author
LUCID
Form
CORRESP
Company
Lucid Diagnostics Inc.

Letter

Lucid Diagnostics Inc.

One Grand Central Place, Suite 4600

New York, New York 10165

212-949-4319

December 1, 2022

VIA EDGAR

Division of Corporation Finance

Office of Industrial Applications and Services

Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Attention: Sean Healy

Re:

Lucid Diagnostics Inc.

Registration Statement on Form S-3

File No. 333-268560

Ladies and Gentlemen:

Lucid Diagnostics Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:30 a.m., Tuesday, December 6, 2022, or as soon thereafter as practicable.

Very
truly yours,
LUCID
DIAGNOSTICS INC.

Show Raw Text
CORRESP
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filename1.htm

Lucid
Diagnostics Inc.

One
Grand Central Place, Suite 4600

New
York, New York 10165

212-949-4319

December
1, 2022

VIA
EDGAR

Division
of Corporation Finance

Office
of Industrial Applications and Services

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Sean Healy

    Re:

    Lucid
    Diagnostics Inc.

    Registration
    Statement on Form S-3

    File
    No. 333-268560

Ladies
and Gentlemen:

Lucid
Diagnostics Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933,
as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become
effective as of 9:30 a.m., Tuesday, December 6, 2022, or as soon thereafter as practicable.

    Very
    truly yours,

    LUCID
    DIAGNOSTICS INC.

    By:
    /s/
    Lishan Aklog, M.D.

    Name:
    Lishan
    Aklog, M.D.

    Title:
    Chairman
    and Chief Executive Officer