SEC Comment Letter 0000000000-24-001148 to Cardio Diagnostics Holdings, Inc. (CDIO)
Cardio Diagnostics Holdings, Inc.
Date: Jan. 30, 2024 · CIK: 0001870144 · Accession: 0000000000-24-001148
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276725
Letter
United States securities and exchange commission logo January 30, 2024 Meeshanthini Dogan, Ph.D. Chief Executive Officer Cardio Diagnostics Holdings, Inc. 311 W. Superior Street, Suite 444 Chicago, IL 60654 Re:Cardio Diagnostics Holdings, Inc. Registration Statement on Form S-3 Filed January 26, 2024 File No. 333-276725 Dear Meeshanthini 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 Daniel Crawford at 202-551-7767 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
January 30, 2024
Meeshanthini Dogan, Ph.D.
Chief Executive Officer
Cardio Diagnostics Holdings, Inc.
311 W. Superior Street, Suite 444
Chicago, IL 60654
Re:Cardio Diagnostics Holdings, Inc.
Registration Statement on Form S-3
Filed January 26, 2024
File No. 333-276725
Dear Meeshanthini 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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: P. Rupert Russell, Esq.