HEART TEST LABORATORIES, INC.
550 Reserve Street, Suite 360
Southlake, Texas 76092
September 26, 2023
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Benjamin Richie
| Re: | Heart Test Laboratories, Inc. |
Registration Statement on Form S-3
Filed on September 18, 2023
File No. 333-274554
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 effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Thursday, September 28, 2023, or as soon as practicable thereafter.
We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
| Sincerely, | ||
| HEART TEST LABORATORIES, INC. | ||
| By: | /s/ Danielle Watson | |
| Name: | Danielle Watson | |
| Title: | Chief Financial Officer | |
| Cc: | Andrew Simpson, Chief Executive Officer and Chairman |
Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)