CORRESP 1 filename1.htm

 

Lucid Diagnostics Inc.

One Grand Central Place, Suite 4600

New York, New York 10165

212-949-4319

 

December 1, 2022

 

VIA EDGAR

 

Division of Corporation Finance

Office of Industrial Applications and Services

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sean Healy

 

  Re: Lucid Diagnostics Inc.
    Registration Statement on Form S-3
    File No. 333-268560

 

Ladies and Gentlemen:

 

Lucid Diagnostics Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:30 a.m., Tuesday, December 6, 2022, or as soon thereafter as practicable.

 

  Very truly yours,
   
  LUCID DIAGNOSTICS INC.
   
  By: /s/ Lishan Aklog, M.D.
  Name: Lishan Aklog, M.D.
  Title: Chairman and Chief Executive Officer