<SEC-DOCUMENT>0001437749-25-000979.txt : 20250306
<SEC-HEADER>0001437749-25-000979.hdr.sgml : 20250306
<ACCEPTANCE-DATETIME>20250113160849
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-25-000979
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIREFLY NEUROSCIENCE, INC.
		CENTRAL INDEX KEY:			0000803578
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				541167364
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1100 MILITARY ROAD
		CITY:			KENMORE
		STATE:			NY
		ZIP:			14217
		BUSINESS PHONE:		888-237-6412

	MAIL ADDRESS:	
		STREET 1:		1100 MILITARY ROAD
		CITY:			KENMORE
		STATE:			NY
		ZIP:			14217

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WAVEDANCER, INC.
		DATE OF NAME CHANGE:	20211215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INFORMATION ANALYSIS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">Firefly Neuroscience, Inc.<br>
1100 Military Road<br>
Kenmore, NY 14217</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">January 13, 2025</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u>Via EDGAR</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">United States Securities and Exchange Commission<br>
Division of Corporation Finance<br>
Office of Technology</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">100 F Street, N.E.<br>
Washington, D.C. 20549</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Anastasia Kaluzienski</p>
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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;">Robert Littlepage</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;">Alexandra Barone</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 108pt; text-indent: -72pt;">Mitchell Austin</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>Re:</b></p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>Firefly Neuroscience, Inc.</b></p>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;"><b>Amendment No. 1 to Registration Statement on Form S-1</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;"><b>Filed December 4, 2024</b></p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 72pt;"><b>File No. 333-282357</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">We hereby submit the responses of Firefly Neuroscience, Inc. (the &#8220;<b>Company</b>&#8221;) to the comments of the staff (the &#8220;<b>Staff</b>&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;<b>Commission</b>&#8221;) set forth in the Staff&#8217;s letter, dated December 13, 2024, providing the Staff&#8217;s comments with respect to the Company&#8217;s Amendment No. 1 to Registration Statement on Form S-1 filed on December 4, 2024. Concurrently with the submission of this letter, the Company is submitting an Amendment No.2 to Registration Statement (the &#8220;<b>Amendment No.2</b>&#8221;) on Form S-1 via EDGAR with the Commission.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">For the convenience of the Staff, each of the Staff&#8217;s comments is included and is followed by the corresponding response of the Company.&nbsp;&nbsp;Unless the context indicates otherwise, references in this letter to &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to the Company on a consolidated basis.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u>Amendment No. 1 to Registration Statement on Form S-1</u><br>
<br>
<u>Management's Discussion and Analysis of Financial Condition and Results of Operations Overview, page 36</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">1.</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">We note your responses to prior comments 5 and 6. Please expand your disclosure to provide a comprehensive explanation of the company&#8217;s planned activities to achieve commercialization of the BNA Platform in the first half of 2025, and to discuss the type of business model the company intends to use to generate revenue.</p>
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<p style="margin: 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;"><u>Response</u>: In response to the Staff&#8217;s comments, we have provided a comprehensive explanation of the company&#8217;s planned activities to achieve commercialization of the BNA Platform in the first half of 2025, as well as a discussion of the business model the company intends to use to generate revenue, on page 36 of Amendment No. 2.</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"><u>Results of Operations, page 39</u></p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">2.</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Where you attribute material fluctuations in your results to multiple factors, please quantify each factor cited so that investors may understand the magnitude and relative impact of each factor. As an example, you cite multiple factors which caused an increase in your selling and marketing expenses during the three months ended September 30, 2024 without quantification that would allow users to understand the impact of each material factor. Refer to Item 303(b) of Regulation S-K and Section III.B of Release No. 33-8350.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;"><u>Response</u>: In response to the Staff&#8217;s comments, we have quantified each factor cited so that investors may understand the magnitude and relative impact of each factor.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 36pt;text-indent:-36pt;"><u>Business Overview, page 46</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">3.</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">We note your response to prior comment 7. Please revise to clarify how the BNA Platform uses AI and machine learning, including how the platform uses clustering analysis.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 36pt;"><u>Response</u>: In response to the Staff&#8217;s comments, we have revised the disclosure on page 46 of Amendment No.2 to clarify how the BNA Platform uses AI and machine learning, including how the platform uses clustering analysis.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 36pt;text-indent:-36pt;"><u>Index to the Financial Statements, page F-1</u></p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">4.</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Please provide the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2024 and 2023.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;"><u>Response</u>: In response to the Staff&#8217;s comments, we have provided the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2024 and 2023 on page F-6 of Amendment No.2.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">5.</p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Please adjust the weighted average number of shares used in the calculations of historic net loss per common share for the years ended December 31, 2023 and 2022 to give effect to the merger exchange ratio. The issuance of shares of common stock to shareholders of an operating company in a reverse recapitalization transaction is considered, in substance, to be a stock split. Your financial statements should retroactively reflect this reverse stock split in accordance with ASC 260-10-55-12.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;"><u>Response</u>: In response to the Staff&#8217;s comments, we have retroactively restated the capital structure and net loss per common share&nbsp;numbers within the consolidated financial statements for the years ended December 31, 2023 and 2022, reflecting the exchange ratio of 0.1040 established in the merger.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 36pt;text-indent:-36pt;"><u>Unaudited Condensed Consolidated Balance Sheet as of September 30, 2024, page F-2</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">We note your disclosure on page F-13 that on August 12, 2024, you issued 45,344 shares of common stock with the intention to settle accrued liabilities. We further note that you did not reach a contractual agreement to settle the outstanding amount and therefore recognized a note receivable as contra-equity in return for shares issued. Please tell us the value of the shares issued and where the contra-equity is reflected in the financial statements.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 36pt;"><u>Response</u>: In response to the Staff&#8217;s comments, we respectfully advise the Staff that the total value of shares issued was $313,327. The contra-equity is presented within additional paid-in capital in the financial statements.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">If you would like to discuss any of the responses to the Staff&#8217;s comments or if you would like to discuss any other matters, please contact the undersigned at (480) 220-6814 or Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100).</p>

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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Sincerely,</p>

			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

			<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt;">Firefly Neuroscience, Inc.</p>
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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">By: </font></p>
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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">/s/&nbsp;</font>Greg Lipschitz</p>
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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Greg Lipschitz</p>
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			<p style="margin: 0px 0pt; font-size: 10pt; font-family: &quot;Times New Roman&quot;, Times, serif;">Interim Chief Executive Officer</p>
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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">cc: Louis A. Bevilacqua, Esq.</p>

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