Correspondence 0001193125-24-142388 from QT IMAGING HOLDINGS, INC. (QTI)
QT IMAGING HOLDINGS, INC.
Date: May 20, 2024 · CIK: 0001844505 · Accession: 0001193125-24-142388
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File numbers found in text: 333-278460
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CORRESP 1 filename1.htm CORRESP QT Imaging Holdings, Inc. c/o DLA Piper LLP (US) 555 Mission Street, Suite 2400 San Francisco, California 94105-2933 (415) 836-2533 May 20, 2024 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, NE Washington, DC 20549 Re: QT Imaging Holdings, Inc. Registration Statement on Form S-1, as amended File No. 333-278460 Acceleration Request Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, QT Imaging Holdings, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on Wednesday, May 22, 2024, or as soon thereafter as practicable. Please notify Elena Nrtina, counsel to the Company, at (415) 836-2533, as soon as the Registration Statement has been declared effective, it if you have any other questions or concerns regarding this matter. Sincerely, /s/ Dr. Raluca Dinu Name: Dr. Raluca Dinu Title: Chief Executive Officer