HeartBeam, Inc.
2118 Walsh Avenue, Suite 210
Santa Clara, CA 95050
February 8, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | HeartBeam, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-269520 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, HeartBeam, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Friday, February 10, 2023, or as soon thereafter as possible.
* * * *
Very Truly Yours,
| HeartBeam, Inc. | |
| /s/ Richard Brounstein | |
| Richard Brounstein | |
| Chief Financial Officer |