# EDGAR Filing Document

**Accession Number:** 0002053118
**File Stem:** 0000000000-25-007119
**Filing Date:** 2025-7
**Character Count:** 6489
**Document Hash:** 147ebaf17d712d34f6a8d515ab2f41e6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007119.hdr.sgml**: 20250924

**ACCESSION NUMBER**: 0000000000-25-007119

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250707

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FirstVitals Inc.
- **CENTRAL INDEX KEY:** 0002053118
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 994891274
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 024-12598

**BUSINESS ADDRESS:**
- **STREET 1:** 2605 CAMINO TASSAJARA
- **STREET 2:** UNIT 2500
- **CITY:** DANVILLE
- **STATE:** CA
- **ZIP:** 94526
- **BUSINESS PHONE:** 8009228844

**MAIL ADDRESS:**
- **STREET 1:** 2605 CAMINO TASSAJARA
- **STREET 2:** UNIT 2500
- **CITY:** DANVILLE
- **STATE:** CA
- **ZIP:** 94526
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001214659-25-005420

## Text-Extract

```

                                                            July 7, 2025

Ernest Lee
Chief Executive Officer
FirstVitals, Inc.
2605 Camino Tassajara #2500
Danville, CA 94526

       Re: FirstVitals, Inc.
           Amendment No. 3 to Offering Statement on Form 1-A
           Filed June 30, 2025
           File No. 024-12598
Dear Ernest Lee:

     We have reviewed your amended offering statement and have the following
comments.

       Please respond to this letter by amending your offering statement and
providing the
requested information. If you do not believe a comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your offering statement and the
information you
provide in response to this letter, we may have additional comments. Unless we
note
otherwise, any references to prior comments are to comments in our June 25,
2025 letter.

Amendment No. 3 to Offering Statement on Form 1-A
Cover Page

1.     We note your revisions in response to prior comment 1. We also note your
response in
       your correspondence letter filed June 30, 2025 that states "[a]s of the
date of this
       Offering Circular, the Company has not yet developed, tested, or
validated any
       artificial-intelligence (   AI   ) software modules for use with video
capsule endoscopy
       in either human or veterinary medicine." Please provide this disclosure
here on the
       cover page.
2.     Please provide balanced disclosure throughout your offering circular on
your time
       frames for completing projects and milestones. We note your disclosure
on page 2 that
       states "[t]he Company believes it will have a prototype available for
clinical trials in
       late 2025." Please expand your disclosure here to discuss the type of
prototype you
 July 7, 2025
Page 2

       expect to have available for clinical trials in late 2025. We further
note disclosure
       throughout your offering circular regarding timelines, such as your
disclosure on page
       37 stating that "FirstVitals' operational focus over the next 12-24
months will be
       centered around three key areas," your disclosure that "[i]n the 12
months after
       successful completion of this Offering, management intends to secure an
exclusive
       license to an FDA-cleared capsule system," and that you hope to have a
formal FDA
       submission within 24 months of acceptable pilot results.
Risk Factors
General Business Risks
Pursuant to SEC Rule 405, the Company is considered a shell company..., page 17

3.     We note your revised risk factor disclosure regarding shell company
status. Please
       expand this risk factor to discuss the consequences of your shell
company status, such
       as the unavailability of Rule 144 for the resale of securities of shell
companies.
Plan of Operations
Intellectual Property & AI Enhancements, page 38

4.     We note your disclosure that states "[i]nvestors should not rely on any
projection that
       assumes successful AI development within a specific timeframe." Please
revise this
       statement to eliminate any implication that investors are not entitled
to rely on the
       information included in your offering circular.
Management's Discussion and Analysis of Financial Results of Operations
Market Share Opportunity Analysis, page 41

5.     We note your new disclosure that states "[t]he overall veterinary
endoscopy industry
           which encompasses capsule-based diagnostics     is presently valued
       between $230   $300 million and is forecast to reach $500 million+ by
the early 2030s,
       driven by rapid adoption in both equine and companion animal health
sectors." Please
       revise this disclosure to disclose how much of this addressable market
is for the
       equine and companion animal health sectors. If this information is not
known, please
       note that in your disclosure.
6.     We note your disclosure that "FirstVitals believes that its projected
market share of
       10% in 5 years could represent $50M+ in revenue." Please disclose any
material
       assumptions, limitations and methodology associated with your estimate
of
       your projected addressable market share. Please also revise this section
to balance
       your disclosure regarding projected market share.
Part II and III
Consolidated Financial Statements
Note E - Subsequent Events, page 57

7.     We note the changes made in response to comment 9. Please revise to also
include the
       disclosure about the accounting for the founder shares and shares issued
for services
       in this footnote.
       Please contact Kristin Lochhead at 202-551-3664 or Terence O'Brien at
202-551-3355
 July 7, 2025
Page 3

if you have questions regarding comments on the financial statements and
related
matters. Please contact Nicholas O'Leary at 202-551-4451 or Conlon Danberg at
202-551-
4466 with any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services
cc:   Conn Flanigan, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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