TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 16, 2024 Thyagarajan Ramachandran Chief Financial Officer Healthcare Triangle, Inc. 7901 Stoneridge Drive, Suite 220 Pleasanton, CA 94588 Re: Healthcare Triangle, Inc. Registration Statement on Form S-3 Filed January 5, 2023 File No. 333-276382 Dear Thyagarajan Ramachandran: 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 Charli Gibbs-Tabler at 202-551-6388 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ross Carmel