Lucid Diagnostics Inc.
360 Madison Avenue, 25th Floor
New York, New York 10017
(917) 813-1828
May 27, 2025
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
Securities and Exchange Commission
100 F St. N.E.
Washington, D.C. 20549
Attention: Juan Grana
| Re: | Lucid Diagnostics Inc. | |
| Registration Statement on Form S-3 | ||
| Originally Filed May 22, 2025 | ||
| File No. 333-287496 |
Ladies and Gentlemen:
Lucid Diagnostics Inc. (the “Company”) 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 9:30 a.m., Friday, May 30, 2025, 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 | |