TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 29, 2021 Michael McGarrity Chief Executive Officer MDxHealth SA CAP Business Center Zone Industrielle des Hauts -Sarts 4040 Herstal, Belgium Re: MDxHealth SA Amendment No. 1 to Registration Statement on Form F-1 Filed October 28, 2021 File No. 333-260213 Dear Mr. McGarrity: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form F-1 Exhibits 1. We refer to the the legal opinion filed as Exhibit 5.1. Please have counsel revise assumption (p) to exclude the company and revise the limitations on reliance in section 8 of the opinion to avoid the implication that purchasers in the offering are not entitled to rely on the opinion. For guidance, please refer to Sections II.B.3.a and II.B.3.d of Staff Legal Bulletin No. 19. Michael McGarrity MDxHealth SA October 29, 2021 Page 2 You may contact Li Xiao at 202-551-4391 or Lynn Dicker at 202-551-3616 if you have questions regarding comments on the financial statements and related matters. Please contact Ada D. Sarmento at 202-551-3798 or Jeffrey Gabor at 202-551-2544 with any other questions. Sincerely, FirstName LastNameMichael McGarrity Division of Corporation Finance Comapany NameMDxHealth SA Office of Life Sciences October 29, 2021 Page 2 cc: Roel Meers, Esq. FirstName LastName