# EDGAR Filing Document

**Accession Number:** 0001692415
**File Stem:** 0000000000-23-002870
**Filing Date:** 2023-3
**Character Count:** 3353
**Document Hash:** 31a5a9f3c44df20211ba0b1baf122027
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002870.hdr.sgml**: 20230504

**ACCESSION NUMBER**: 0000000000-23-002870

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230322

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Co-Diagnostics, Inc.
- **CENTRAL INDEX KEY:** 0001692415
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 462609396
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 4049 SOUTH HIGHLAND DRIVE
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84124
- **BUSINESS PHONE:** 8012789769

**MAIL ADDRESS:**
- **STREET 1:** 4049 SOUTH HIGHLAND DRIVE
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84124
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-23-007975

## Text-Extract

```

United States securities and exchange commission logo

                           March 22, 2023

       Dwight Egan
       President and Chief Executive Officer
       Co-Diagnostics, Inc.
       2401 S. Foothill Drive
       Salt Lake City, Utah 84109

                                                        Re: Co-Diagnostics,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 16,
2023
                                                            File No. 333-270628

       Dear Dwight Egan:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jane
Park at 202-551-7439 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              David Marx, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 22, 2023

Dwight Egan
President and Chief Executive Officer
Co-Diagnostics, Inc.
2401 S. Foothill Drive
Salt Lake City, Utah 84109

Re: Co-Diagnostics, Inc.
Registration Statement on Form S-3
Filed March 16, 2023
File No. 333-270628

Dear Dwight Egan:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jane Park at 202-551-7439 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: David Marx, Esq.