TEXT-EXTRACT 2 filename2.txt February 12, 2019 Michael Klein Chief Executive Officer iCAD, Inc. 98 Spit Brook Road, Suite 100 Nashua, NH 03062 Re: iCAD, Inc. Registration Statement on Form S-3 Filed January 31, 2019 File No. 333-229452 Dear Mr. Klein: 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 Caleb French at 202-551-6947 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Jeffrey A. Baumel, Esq.