# EDGAR Filing Document

**Accession Number:** 0001692415
**File Stem:** 0001493152-26-022749
**Filing Date:** 2026-5
**Character Count:** 1961
**Document Hash:** a1ff4ccaa4fe4d9fc51ea11269d8fb87
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-022749.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001493152-26-022749

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260513

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Co-Diagnostics, Inc.
- **CENTRAL INDEX KEY:** 0001692415
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 462609396
- **STATE OF INCORPORATION:** UT
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2401 S FOOTHILL DRIVE
- **STREET 2:** SUITE D
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84109
- **BUSINESS PHONE:** 8014381036

**MAIL ADDRESS:**
- **STREET 1:** 2401 S FOOTHILL DRIVE
- **STREET 2:** SUITE D
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84109

**CO-DIAGNOSTICS, INC.**

May 13, 2026

**VIA EDGAR**

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: <u>Co-Diagnostics, Inc. — Registration Statement on Form S-3 (File No. 333-295803)</u>

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-295803) (the "Registration Statement") of Co-Diagnostics, Inc. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on May 15, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling Dan Lyman at (801) 933-4028.

Very truly yours,

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| |
|:---|
| CO-DIAGNOSTICS, INC. |
| */s/ Brian Brown* |
| Brian Brown |
| Chief Financial Officer |

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