Lucid Diagnostics Inc.
One Grand Central Place, Suite 4600
New York, New York 10165
212-949-4319
October 8, 2021 |
VIA EDGAR
Division of Corporation Finance
Office of Life Sciences
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Laura Crotty
Re: | Lucid Diagnostics Inc. | |
Registration Statement on Form S-1 | ||
File No. 333-259721 |
Ladies and Gentlemen:
Lucid Diagnostics Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Wednesday, October 13, 2021, or as soon thereafter as practicable.
The Company hereby authorizes Eric Schwartz, an attorney with the Company’s outside legal counsel, Graubard Miller, to orally modify or withdraw this request for acceleration.
Very truly yours, | ||
LUCID DIAGNOSTICS INC. | ||
By: | /s/ Lishan Aklog, M.D. | |
Name: | Lishan Aklog, M.D. | |
Title: | Chairman |