CORRESP Filing
Lucid Diagnostics Inc.
Date: March 25, 2026 · CIK: 0001799011 · Accession: 0001493152-26-012730
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291981
Letter
Lucid Diagnostics Inc.
Madison Avenue, 25 th Floor
New York, New York 10017
March 25, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
F Street, N.E.
Washington, D.C. 20549
Attention: Nicholas O'Leary
Re: Lucid Diagnostics Inc. Registration Statement on Form S-3 File No. 333-291981
Ladies and Gentlemen:
Lucid Diagnostics Inc. 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 4:30 p.m., Thursday, March 26, 2026, 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, 25 th Floor New York, New York 10017 March 25, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Nicholas O'Leary Re: Lucid Diagnostics Inc. Registration Statement on Form S-3 File No. 333-291981 Ladies and Gentlemen: Lucid Diagnostics Inc. 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 4:30 p.m., Thursday, March 26, 2026, 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