United States securities and exchange commission logo





                           December 1, 2022

       Lishan Aklog
       Chief Executive Officer
       Lucid Diagnostics Inc.
       One Grand Central Place, Suite 4600
       New York, NY 10165

                                                        Re: Lucid Diagnostics
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed November 25,
2022
                                                            File No. 333-268560

       Dear Lishan Aklog:

              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 Sean
Healy at (202) 551-5586 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              Eric Schwartz, Esq.