Company: QTIWW
Filing Date: 2025-02-03
Form Type: CORRESP
Source: 0001844505-25-000019
Chunk: 0

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-02-03
Form: CORRESP
Chunk 0
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#### QT Imaging Holdings, Inc.
<div align='center'>c/o DLA Piper LLP (US)

555 Mission Street, Suite 2400

San Francisco, California 94105-2933

(415) 836-2533</div>

February 3, 2025

#### Via EDGAR
U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

| Re: |     | QT Imaging Holdings, Inc. |

#### Registration Statement on Form S-1, as amended

#### File No. 333-284317

#### Acceleration Request
Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, QT Imaging Holdings, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on Wednesday, February 5, 2025, or as soon thereafter as practicable.

Please notify Elena Nrtina, counsel to the Company, at (415) 836-2533, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

| Sincerely,                     |
| /s/ Dr. Raluca Dinu            |
| Name: Dr. Raluca Dinu          
 Title: Chief Executive Officer |