SEC Comment Letter 0000000000-24-013147 to Cardio Diagnostics Holdings, Inc. (CDIO)
Cardio Diagnostics Holdings, Inc.
Date: Nov. 26, 2024 · CIK: 0001870144 · Accession: 0000000000-24-013147
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283419
Letter
November 26, 2024 Meeshanthini V. Dogan Chief Executive Officer Cardio Diagnostics Holdings, Inc. 311 West Superior Street, Suite 444 Chicago, IL 60654 Re:Cardio Diagnostics Holdings, Inc. Registration Statement on Form S-1 Filed November 22, 2024 File No. 333-283419 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 Tamika Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:P. Rupert Russell
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November 26, 2024
Meeshanthini V. Dogan
Chief Executive Officer
Cardio Diagnostics Holdings, Inc.
311 West Superior Street, Suite 444
Chicago, IL 60654
Re:Cardio Diagnostics Holdings, Inc.
Registration Statement on Form S-1
Filed November 22, 2024
File No. 333-283419
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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:P. Rupert Russell