SEC Company Response from Lucid Diagnostics Inc. (LUCD) (CIK 0001799011) (LUCD) — Jul 15, 2024

Lucid Diagnostics Inc. (LUCD) (CIK 0001799011)
Date: July 15, 2024 · CIK: 0001799011 · Accession: 0001493152-24-027822

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File numbers found in text: 333-280650

Date

July 15, 2024

Author

LUCID

Form

CORRESP

Company

Lucid Diagnostics Inc. (LUCD) (CIK 0001799011)

Letter

Lucid Diagnostics Inc.

Madison Avenue, 25th Floor

New York, New York 10017

(917) 813-1828

July 15, 2024

VIA EDGAR

Division of Corporation Finance

Office of Industrial Applications and Services

Securities and Exchange Commission

F St. N.E.

Washington, D.C. 20549

Attention: Conlon Danberg

Re:

Lucid Diagnostics Inc.

Registration Statement on Form S-3

Originally Filed July 1, 2024

File No. 333-280650

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, July 18, 2024, or as soon thereafter as practicable.

Very
truly yours,
LUCID
DIAGNOSTICS INC.

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CORRESP
1
filename1.htm

Lucid
Diagnostics Inc.

360
Madison Avenue, 25th Floor

New
York, New York 10017

 (917)
813-1828

July
15, 2024

VIA
EDGAR

Division
of Corporation Finance

Office
of Industrial Applications and Services

Securities
and Exchange Commission

100
F St. N.E.

Washington,
D.C. 20549

Attention:
Conlon Danberg

    Re:

    Lucid
    Diagnostics Inc.

    Registration
    Statement on Form S-3

    Originally
    Filed July 1, 2024

    File
    No. 333-280650

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, July 18, 2024, 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

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