TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 16, 2024 Peter Altman Chief Executive Officer BioCardia, Inc. 320 Soquel Way Sunnyvale, California 94085 Re: BioCardia, Inc. Registration Statement on Form S-3 Filed February 14, 2024 File No. 333-277059 Dear Peter Altman: 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Austin March