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Lucid Diagnostics Inc.

360 Madison Avenue, 25^th Floor

New York, New York 10017

March 25, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas O’Leary

Re:

Lucid Diagnostics Inc.
Registration Statement on Form S-3
File No. 333-291981

Ladies and Gentlemen:

Lucid Diagnostics Inc. hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 p.m., Thursday, March 26, 2026, or as soon thereafter as practicable.

	Very truly yours,

	LUCID DIAGNOSTICS INC.

	By:	/s/ Lishan Aklog, M.D.
	Name:	Lishan Aklog, M.D.
	Title:	Chairman and Chief Executive Officer