<SEC-DOCUMENT>0001437749-25-002057.txt : 20250306
<SEC-HEADER>0001437749-25-002057.hdr.sgml : 20250306
<ACCEPTANCE-DATETIME>20250128193603
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-25-002057
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250128

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
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<p style="font-family: &quot;Times New Roman&quot;; 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 28, 2025</p>

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

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<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>

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			<p style="margin: 0pt; text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">Anastasia Kaluzienski</p>
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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 27pt;">Robert Littlepage</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 27pt;">Alexandra Barone</p>

<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 27pt;">Mitchell Austin</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. 2 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 January 13, 2025</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;text-align:justify;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 January 22, 2025, providing the Staff&#8217;s comments with respect to the Company&#8217;s Amendment No. 2 to Registration Statement on Form S-1 filed on January 13, 2025. Concurrently with the submission of this letter, the Company is submitting an Amendment No.3 to Registration Statement (the &#8220;<b>Amendment No.3</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: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">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>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u>Amendment No. 2 to Registration Statement on Form S-1</u></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u>Executive Compensation, page 70</u></p>

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			<p style="margin: 0pt; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">1.</p>
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			<p style="margin: 0pt; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Please revise to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year. For additional guidance, consider Question 117.05 of our Regulation S-K Compliance and Disclosure Interpretations.</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 36pt;text-indent:-36pt;">&nbsp;</p>

<p style="font-family: &quot;Times New Roman&quot;; 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 Executive Compensation Session to disclose the information required by Item 402 of Regulation S-K for the most recently completed fiscal year.</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: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 36pt; text-align: justify;">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>
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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;">Interim Chief Executive Officer</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 252pt;">&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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