CO-DIAGNOSTICS, INC.
April 4, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Co-Diagnostics, Inc.—Registration Statement on Form S-3 (File No. 333-270628) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-270628) (as amended, the “Registration Statement”) of Co-Diagnostics, Inc. (the “Company”). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on April 6, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dorsey & Whitney LLP, by calling David Marx at (801) 933-7363.
Very truly yours,
CO-DIAGNOSTICS, INC.
/s/ Brian Brown | |
Brian Brown | |
Chief Financial Officer |