TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 20, 2022 Peter Altman President and Chief Executive Officer BioCardia, Inc. 320 Soquel Way Sunnyvale, CA 94085 Re: BioCardia, Inc. Registration Statement on Form S-3 Filed December 19, 2022 File No. 333-268862 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Austin March