Correspondence 0001493152-23-019362 from Lucid Diagnostics Inc. (LUCD)
Lucid Diagnostics Inc.
Date: May 26, 2023 · CIK: 0001799011 · Accession: 0001493152-23-019362
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File numbers found in text: 333-272132
Letter
Lucid Diagnostics Inc.
Madison Avenue, 25th Floor
New York, New York 10017
212-949-4319
May 26, 2023
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: Jessica Ansart
Re:
Lucid Diagnostics Inc.
Registration Statement on Form S-3
Filed May 23, 2023
File No. 333-272132
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., Thursday, June 1, 2023, or as soon thereafter as practicable.
Very
truly yours,
LUCID
DIAGNOSTICS INC.
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Lucid
Diagnostics Inc.
360
Madison Avenue, 25th Floor
New
York, New York 10017
212-949-4319
May
26, 2023
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:
Jessica Ansart
Re:
Lucid
Diagnostics Inc.
Registration
Statement on Form S-3
Filed
May 23, 2023
File
No. 333-272132
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., Thursday, June 1, 2023, 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