November 2, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Co-Diagnostics, Inc. (the “Company”) | |
Registration Statement on Form S-3 | ||
File No. 333-249651 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the Company’s above-referenced Registration Statement be accelerated so that the same will become effective at 2:00 P.M. (EST) on November 5, 2020, or as soon thereafter as is practicable.
Very truly yours, | ||
CO-DIAGNOSTICS, INC. | ||
By: | /s/ Dwight H. Egan | |
Name: | Dwight H. Egan | |
Title: | President, Chief Executive Officer and Chairman of the Board of Directors |