TEXT-EXTRACT 2 filename2.txt January 15, 2020 R. Scott Areglado Chief Financial Officer iCAD, Inc. 98 Spit Brook Road, Suite 100 Nashua, NH 03062 Re: iCAD, Inc. Registration Statement on Form S-3 Filed January 10, 2020 File No. 333-235887 Dear Mr. Areglado: 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jeffrey A. Baumel, Esq.