CO-DIAGNOSTICS, INC.
2401 S. Foothill Drive
Salt Lake City, Utah 84109
(801) 438-1036
September 5, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
RE: | Co-Diagnostics, Inc. | |
Registration Statement on Form S-3 (File No. 333-226835) | ||
Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Co-Diagnostics, Inc., a Utah corporation (the “Company”), hereby respectfully requests that the effective date of its Registration Statement on Form S-3 (File No. 333-226835) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that it will be declared effective at 4:00 p.m. EST on September 7, 2018, or as soon as possible thereafter. The Company hereby authorizes Peter DiChiara of Carmel, Milazzo & DiChiara LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Peter DiChiara of Carmel, Milazzo & DiChiara LLP at pdichiara@cmdllp.com or (212) 658-0458.
Very truly yours, | ||
CO-DIAGNOSTICS, INC. | ||
By: | /s/ Dwight Egan | |
Dwight Egan | ||
President and Chief Executive Officer |