CORRESP 1 filename1.htm

 

Lucid Diagnostics Inc.

360 Madison Avenue, 25th Floor

New York, New York 10017

212-949-4319

 

May 26, 2023

 

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: Jessica Ansart

 

  Re: Lucid Diagnostics Inc.
    Registration Statement on Form S-3
    Filed May 23, 2023
    File No. 333-272132

 

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., Thursday, June 1, 2023, 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