United States securities and exchange commission logo February 9, 2023 Branislav Vajdic Chief Executive Officer HeartBeam, Inc. 2118 Walsh Avenue, Suite 210 Santa Clara, CA 95050 Re: HeartBeam, Inc. Registration Statement on Form S-3 Filed February 2, 2023 File No. 333-269520 Dear Branislav Vajdic: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Soyoung Lee