May 27, 2025

Lishan Aklog, M.D.
Chief Executive Officer
Lucid Diagnostics Inc.
360 Madison Avenue, 25th Floor
New York, NY 10017

       Re: Lucid Diagnostics Inc.
           Registration Statement on Form S-3
           Filed May 22, 2025
           File No. 333-287496
Dear Lishan Aklog M.D.:

       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 Juan Grana at 202-551-6034 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   Eric Schwartz, Esq.