SEC Comment Letter 0000000000-23-003553 to Cardio Diagnostics Holdings, Inc. (CDIO)

Cardio Diagnostics Holdings, Inc.
Date: April 10, 2023 · CIK: 0001870144 · Accession: 0000000000-23-003553

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File numbers found in text: 333-271147

Date

April 10, 2023

Author

Meeshanthini V. Dogan, Ph.D.

Form

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Company

Cardio Diagnostics Holdings, Inc.

Letter

United States securities and exchange commission logo April 10, 2023 Meeshanthini V. Dogan, Ph.D. Chief Executive Officer Cardio Diagnostics Holdings, Inc. 400 North Aberdeen Street, Suite 900 Chicago, IL 60642 Re:Cardio Diagnostics Holdings, Inc. Registration Statement on Form S-1 Filed April 5, 2023 File No. 333-271147 Dear Meeshanthini V. Dogan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: P. Rupert Russell, Esq.

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United States securities and exchange commission logo
April 10, 2023
Meeshanthini V. Dogan, Ph.D.
Chief Executive Officer
Cardio Diagnostics Holdings, Inc.
400 North Aberdeen Street, Suite 900
Chicago, IL 60642
Re:Cardio Diagnostics Holdings, Inc.
Registration Statement on Form S-1
Filed April 5, 2023
File No. 333-271147
Dear Meeshanthini V. Dogan:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Tim Buchmiller at (202) 551-3635 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       P. Rupert Russell, Esq.

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