# EDGAR Filing Document

**Accession Number:** 0000803578
**File Stem:** 0001437749-25-023024
**Filing Date:** 2025-7
**Character Count:** 2305
**Document Hash:** 785b001d891c6bde5edc8fa03a46d400
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-023024.hdr.sgml**: 20250819

**ACCESSION NUMBER**: 0001437749-25-023024

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250718

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FIREFLY NEUROSCIENCE, INC.
- **CENTRAL INDEX KEY:** 0000803578
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 541167364
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 MILITARY ROAD
- **CITY:** KENMORE
- **STATE:** NY
- **ZIP:** 14217
- **BUSINESS PHONE:** 888-237-6412

**MAIL ADDRESS:**
- **STREET 1:** 1100 MILITARY ROAD
- **CITY:** KENMORE
- **STATE:** NY
- **ZIP:** 14217

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WAVEDANCER, INC.
- **DATE OF NAME CHANGE:** 20211215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFORMATION ANALYSIS INC
- **DATE OF NAME CHANGE:** 19920703

Firefly Neuroscience, Inc.

1100 Military Road

Kenmore, NY 14217

July 18, 2025

U.S. Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, DC 20549<br> Attn: Aliya Ishmukhamedova and Kathleen Krebs

---

| | |
|:---|:---|
| **Re:** | **Firefly Neuroscience, Inc.** |

---

**Registration Statement on Form S-1** 

**File No. 333-288738**

Dear Aliya Ishmukhamedova and Kathleen Krebs:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Firefly Neuroscience, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the "Registration Statement") and declare the Registration Statement effective at 5:00 p.m. (Eastern Time) on Tuesday, July 22, 2025, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.

---

| | |
|:---|:---|
| Respectfully,<br>Firefly Neuroscience, Inc. | Respectfully,<br>Firefly Neuroscience, Inc. |
| By:  | /s/ Greg Lipschitz |
|  | Greg Lipschitz |
|  | Chief Executive Officer |

---

cc: Louis A. Bevilacqua, Esq.