# EDGAR Filing Document

**Accession Number:** 0001870144
**File Stem:** 0001136261-23-000033
**Filing Date:** 2023-1
**Character Count:** 2668
**Document Hash:** ed2efbf95ab279379b2304b1d891b796
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001136261-23-000033.hdr.sgml**: 20230222

**ACCESSION NUMBER**: 0001136261-23-000033

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cardio Diagnostics Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001870144
- **STANDARD INDUSTRIAL CLASSIFICATION:** IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
- **IRS NUMBER:** 870925574
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 400 N ABERDEEN ST, SUITE 900
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60642
- **BUSINESS PHONE:** 855-226-9991

**MAIL ADDRESS:**
- **STREET 1:** 400 N ABERDEEN ST, SUITE 900
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60642

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Mana Capital Acquisition Corp.
- **DATE OF NAME CHANGE:** 20210629

**Cardio Diagnostics Holdings, Inc.**

**400 North Aberdeen Street, Suite 900**

**Chicago, IL 60642**

January 20, 2023

**<u>VIA EDGAR</u>**

<br> Division of Corporation Finance

Office of Life Sciences

U.S. Securities & Exchange Commission<br> 100 F Street, NE<br> Washington, D.C. 20549

Attn: Cindy Polynice

Jason Drory

Re: Cardio Diagnostics Holdings, Inc.

Registration Statement on Form S-1

File No. 333-268759

**Acceleration Request**

 **Requested Date: January 24, 2023**

 **Requested Time: 4:30 p.m. Eastern Time, or as soon thereafter as practicable**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cardio Diagnostics Holdings, Inc. (the "Company") hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-268759) (the "Registration Statement") be declared effective at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Shartsis Friese LLP, by calling Rupert Russell at (415) 425-5839.

Please direct any questions or comments regarding this acceleration request to Mr. Russell at the above-telephone number. Thank you.

*[Signature page follows]*

 

 

Very truly yours,

CARDIO DIAGNOSTICS HOLDINGS, INC.

By: <u>/s/ Elisa Luqman</u> 

Elisa Luqman

*Chief Financial Officer*

cc: Meeshanthini Dogan, Ph.D.

*Chief Executive Officer*

 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;P. Rupert Russell, Esq.

Shartsis Friese LLP

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