# EDGAR Filing Document

**Accession Number:** 0002053118
**File Stem:** 0000000000-25-006664
**Filing Date:** 2025-6
**Character Count:** 11299
**Document Hash:** 905caa213d0350d960d605ea22ce4840
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006664.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0000000000-25-006664

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250625

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FirstVitals Inc.
- **CENTRAL INDEX KEY:** 0002053118
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 994891274
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 024-12598

**BUSINESS ADDRESS:**
- **STREET 1:** 2605 CAMINO TASSAJARA
- **STREET 2:** UNIT 2500
- **CITY:** DANVILLE
- **STATE:** CA
- **ZIP:** 94526
- **BUSINESS PHONE:** 8009228844

**MAIL ADDRESS:**
- **STREET 1:** 2605 CAMINO TASSAJARA
- **STREET 2:** UNIT 2500
- **CITY:** DANVILLE
- **STATE:** CA
- **ZIP:** 94526
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001214659-25-005420

## Text-Extract

```

                                                             June 25, 2025

Ernest Lee
Chief Executive Officer
FirstVitals, Inc.
2605 Camino Tassajara #2500
Danville, CA 94526

       Re: FirstVitals, Inc.
           Amendment No. 2 to Offering Statement on Form 1-A
           Filed June 10, 2025
           File No. 024-12598
Dear Ernest Lee:

     We have reviewed your amended offering statement and have the following
comments.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe a comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your offering statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note
otherwise, any references to prior comments are to comments in our May 1, 2025
letter.

Amendment No. 2 to Offering Statement on Form 1-A
Cover Page

1.     We note your response and revisions in response to prior comment 6. We
reissue the
       comment. Please expand your disclosure to discuss the current status of
your AI
       product development for the equine and companion pet industry. Please
explain the
       specific aspects of your AI product, or plan for an AI product, that
will give you a
       competitive advantage. We note your disclosure that the Company's pilot
program
       would include equine hospitals. Please expand on your disclosure to
discuss the terms
       of agreements with any equine hospitals. If there are none, please
clarify in the
       disclosure the status of any negotiations for agreements with equine
hospitals.
2.     We note your response to prior comment 8 regarding your current level of
business
       operations. It is still not clear from your response and the disclosure
in the Offering
 June 25, 2025
Page 2

       Circular to what extent you have commenced business operations beyond
the
       formulation of a business plan. Your response notes your level of
operations in
       pursuing your business plan "surpass nominal operations and manifest a
strong
       commitment to developing a business." However, a strong commitment to
developing
       a business and the formulation of a business plan are not the same as
engaging in
       actual business operations to execute on that plan. Please expand your
disclosure to
       explain the steps you have taken to date to execute on your business
plan and consider
       whether these steps constitute more than nominal operations. For
example, the
       Offering Circular states you plan to officially launch your AI-enhanced
Video
       Capsule Endoscopy platform within the next 6-12 months and that R&D has
been
       your primary area of expenditure as the Company focuses on developing
its
       proprietary AI-enhanced Video Capsule Endoscopy platform and validating
the
       accuracy and reliability of the technology. The Offering Circular notes
this R&D
       expenditure includes investments in lab testing, technology integration,
and beta-
       testing of your product offerings. Your disclosure should clarify if you
have already
       developed a preliminary or beta version of your VCE Platform or if it is
your intention
       to begin developing this technology.
Summary of the Offering, page 6

3.     We note your revisions in response to prior comment 10. We reissue in
part. Please
       provide a definition of what you consider to be Artificial Intelligence
or AI
       technology and explain how it differs from similar non-AI technology and
use of
       algorithms in traditional software tools. Please disclose the extent
that your design and
       development of your AI technology is internally developed and based on
licensed,
       outsourced, or open-sourced AI software tools. Disclose here whether you
have
       already developed your AI product. If you have not yet developed any AI
product,
       please provide prominent disclosure to that effect and include
applicable risk factor
       disclosure.
4.     We note your revisions in response to prior comment 13. We note your
disclosure
       here that the Company's audited financial statements for the period
ended September
       30, 2024 include a footnote that references testing for HbA1c and
Vitamin D. It
       appears that the disclosure in the footnotes to your audited financial
statements was
       revised to remove these references. As such, please remove the reference
to this
       footnote for consistency. Additionally, please revise this disclosure to
reflect that your
       audited financial statements in this Offering Circular are for December
31, 2024.
General Business Risks
The Company's business is indirectly subject to healthcare industry cost
containment and
healthcare reform measures that could result . . . , page 21

5.     We note your response to prior comment 17. Your disclosure on page 21
still states
       that you have several customers. Please revise this risk factor and any
other references
       to existing customers in the Offering Circular given that you do not
currently have any
       customers.
 June 25, 2025
Page 3
Description of the Business, page 31

6.     We note your revisions in response to prior comment 23 and we reissue
the
       comment. Your disclosure in various places in this section is presented
in the form of
       an outline rather than narrative disclosure. Please revise the
disclosure to provide a
       narrative description of your business. Please refer to Item 7(a) of
Part II of Form 1-A.
Market Opportunity, page 34

7.     We note your revisions in response to prior comment 24. We reissue the
comment in
       part. Please provide the basis or source for the claims made in the
Offering Circular
       regarding your business or discussing data or statistics about your
industry and market
       in which you intend to operate. As examples only, we note statements in
the "Market
       Opportunity" section such as "300,000 annual GI bleeding incidents" and
"average
       procedure cost of $1,000." These statements, and others throughout the
offering
       statement, should be tied to a source. To the extent that any such
statement are based
       on management's beliefs, please revise to state as much. If you revise
to state these
       statements are based on management's beliefs, please provide a basis for
these beliefs
       and also discuss the material assumptions and estimates underlying the
amount
       discussed for each data point or statistic.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, Operating Expenses, page 46

8.     We see that you list key expense categories as: Research and Development
costs,
       Sales and Marketing expenses, General and Administrative expenses, and
Regulatory
       and Compliance Costs. However, you have only recognized one line item of
expense
       called General and Administrative expenses. Revise to clarify if you
have recorded
       any other expenses besides General and Administrative to date. If not,
tell us why you
       include language such as "R&D expenses will remain significant as it
continues to
       expand its test portfolio" and "The company has initiated a small-scale
marketing
       effort to establish its brand presence and begin building awareness
around its AI-
       enhanced Video Capsule Endoscopy platform," which imply you have
recognized
       related expenses to date.
Financial Statements of FirstVitals Inc.
Balance Sheet, page 61

9.     We note your response to prior comment 30, as well as the description on
page 28
       of the subsequent issuance of shares as "founder equity." Please clarify
the amount of
       shares considered founders shares issued for nominal consideration and,
if any, the
       number of shares you have issued to service providers and others and
treated as
       compensation. Shares issued for nominal consideration may be considered
a change in
       capital structure akin to a stock dividend occurring after the balance
sheet date. Please
       tell us your consideration of SAB Topic 4.C and the need to give
retroactive effect on
       the balance sheet.
 June 25, 2025
Page 4
Part III - Exhibits, page 67

10.    We reissue prior comment 31. Please refile Exhibits 2.1 and 2.2 in the
proper text-
       searchable format. They appear to have been uploaded as images. For
guidance,
       please refer to Item 301 of Regulation S-T.
General

11.    We note the filed independent auditor's consent is for the period
September 12, 2024,
       to September 30, 2024. Please file the proper auditor's consent for year
ended
       December 31, 2024.
12.    We note your revisions in response to prior comment 32. We reissue the
comment in
       part. We note your references in the offering statement to FirstVitals
being a leader in
       the market and using promotional language. Please substantiate your
claims or revise
       them to state these are your beliefs. When you discuss your position in
various
       markets, please clarify what metrics you use to determine your position.
The language
       we are referring to includes, but is not limited to, your statement on
page 6 where you
       state you are a "leader in multi-species AI-enhanced endoscopy
solutions."

        Please contact Kristin Lochhead at 202-551-3664 or Terence O'Brien at
202-551-3355
if you have questions regarding comments on the financial statements and
related
matters. Please contact Nicholas O'Leary at 202-551-4451 or Conlon Danberg at
202-551-
4466 with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Industrial Applications and
                                                            Services
cc:   Conn Flanigan, Esq.

```

### Attached PDF Documents

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