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                          October 29, 2020

       Reed L. Benson
       Chief Financial Officer
       Co-Diagnostics, Inc.
       2401 S. Foothill Drive
       Salt Lake City, Utah 84109

                                                        Re: Co-Diagnostics,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 23,
2020
                                                            File No. 333-249651

       Dear Mr. Benson:

              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:                                              Philip Magri, Esq.