HEART TEST LABORATORIES, INC.
550 Reserve Street, Suite 360
Southlake, Texas 76092
October 6, 2022
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
| Re: | Heart Test Laboratories, Inc. |
Registration Statement on Form S-1, as amended (File Number 333-267388)
Request For Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Heart Test Laboratories, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:00 p.m. Eastern Time, on October 7, 2022, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Jackson Walker LLP, by calling Steven Jacobs at (210) 978-7727.
Thank you for your assistance in this matter.
| Very Truly Yours, | ||
| By: | /s/ Andrew Simpson | |
| Name: | Andrew Simpson | |
| Title: | Chairman of the Board, President and Chief Executive Officer | |
