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                           January 26, 2024

       Thyagarajan Ramachandran
       Chief Financial Officer
       Healthcare Triangle, Inc.
       7901 Stoneridge Drive, Suite 220
       Pleasanton, CA 94588

                                                        Re: Healthcare
Triangle, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 12,
2024
                                                            File No. 333-276501

       Dear Thyagarajan Ramachandran:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-1

       Cover Page

   1.                                                   Please revise here and
elsewhere as appropriate to provide a more complete discussion
                                                        regarding the terms of
the First Tranche Note and the Securities Purchase Agreement
                                                        dated December 28th,
2023. In addition, clarify the maximum number of shares that the
                                                        note can be converted
into and the circumstances and prices under which such conversions
                                                        can occur, as well as
any provisions that may permit a change to the floor price
                                                        or conversion price,
and the effect that any such changes would have on investors.
 Thyagarajan Ramachandran
FirstName
Healthcare LastNameThyagarajan  Ramachandran
           Triangle, Inc.
Comapany
January 26,NameHealthcare
            2024          Triangle, Inc.
January
Page 2 26, 2024 Page 2
FirstName LastName
Our revenues have historically been concentrated among our top customers . . .,
page 19

2.       Please identify the major customer who accounted for 39% of your
revenue in 2022 and
         revise to provide a more complete discussion regarding your reliance
on that customer
         and the material terms of your agreements with them, including any
termination
         provisions. In addition, file any agreements as exhibits or tell us
why it is not
         required. Refer to Item 601(b)(10) of Regulation S-K.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Charli Gibbs-Tabler at 202-551-6388 or Matthew Derby at
202-551-3334
with any other questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:      Jeff Wofford