0001193805-23-001109.txt : 20230907 0001193805-23-001109.hdr.sgml : 20230907 20230807160525 ACCESSION NUMBER: 0001193805-23-001109 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICAD INC CENTRAL INDEX KEY: 0000749660 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 020377419 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 98 SPIT BROOK ROAD, SUITE 100 CITY: NASHUA STATE: NH ZIP: 03062 BUSINESS PHONE: 603-882-5200 MAIL ADDRESS: STREET 1: 98 SPIT BROOK ROAD, SUITE 100 CITY: NASHUA STATE: NH ZIP: 03062 FORMER COMPANY: FORMER CONFORMED NAME: HOWTEK INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

August 7, 2023

Via EDGAR and E-mail

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4720

Re:	iCAD, Inc.
	Registration Statement on Form S-3
	File No. 333-273459

	Acceleration Request
	Requested Date: August 9, 2023
	Requested Time: 5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, iCAD, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (Registration No. 333-273459) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dentons US LLP, by calling Jeffrey Baumel at (973) 912-7189.

* * * *

	Sincerely,

	iCAD, Inc.

	/s/ Dana Brown
	Dana Brown Chief Executive Officer

cc:	Jeffrey Baumel, Dentons US LLP