# EDGAR Filing Document

**Accession Number:** 0001799011
**File Stem:** 0001493152-26-012730
**Filing Date:** 2026-3
**Character Count:** 1987
**Document Hash:** b2be11a95e6d188f7cafeef1a95e5621
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-012730.hdr.sgml**: 20260519

**ACCESSION NUMBER**: 0001493152-26-012730

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260325

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lucid Diagnostics Inc.
- **CENTRAL INDEX KEY:** 0001799011
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 825488042
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 360 MADISON AVENUE
- **STREET 2:** 25TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212 949 4319

**MAIL ADDRESS:**
- **STREET 1:** 360 MADISON AVENUE
- **STREET 2:** 25TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**Lucid Diagnostics Inc.**

360 Madison Avenue, 25<sup>th</sup> 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

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| | |
|:---|:---|
| **Re:** | **Lucid Diagnostics Inc.<br> Registration Statement on Form S-3<br> File No. 333-291981** |

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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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| LUCID DIAGNOSTICS INC. | LUCID DIAGNOSTICS INC. |
| By: | */s/ Lishan Aklog, M.D.* |
| Name: | Lishan Aklog, M.D. |
| Title: | Chairman and Chief Executive Officer |

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