Co-Diagnostics, Inc.
8160 S. Highland Drive
Salt Lake City, Utah 84124
July 11, 2017
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: | Amanda Ravitz, Assistant Director | |
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| Re: | Co-Diagnostics, Inc. |
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| Registration Statement on Form S-1 (Registration No. 333-217542) |
Ladies and Gentlemen:
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-217542) (the “Registration Statement”), of Co-Diagnostics, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 5:30 p.m., Eastern Time, on July 11, 2017, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Carmel, Milazzo & DiChiara LLP, by calling Peter DiChiara at (646) 838-1312.
Thank you for your consideration.
Very truly yours, Co-Diagnostics, Inc. | |||
By: | /s/ Dwight H. Egan | ||
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| Dwight H. Egan | |
President and Chief Executive Officer |