SEC Comment Letter 0000000000-25-001648 to Cardio Diagnostics Holdings, Inc. (CDIO)
Cardio Diagnostics Holdings, Inc.
Date: Feb. 13, 2025 · CIK: 0001870144 · Accession: 0000000000-25-001648
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284775
Letter
February 13, 2025 Meeshanthini Dogan 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 February 7, 2025 File No. 333-284775 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 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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February 13, 2025
Meeshanthini Dogan
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 February 7, 2025
File No. 333-284775
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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:P. Rupert Russell