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Firefly Neuroscience, Inc.

1100 Military Road

Kenmore, NY 14217

February 3, 2025

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Mitchell Austin

Re: Firefly Neuroscience, Inc. Registration Statement on Form S-1 File No. 333-282357

Dear Marion Graham:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Firefly Neuroscience, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective at 5:00 p.m. (Eastern Time) on Wednesday, February 5, 2025, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.

	Respectfully,
	Firefly Neuroscience, Inc.
	By:	/s/ Greg Lipschitz
		Greg Lipschitz
		Interim Chief Executive Officer

cc:  Louis A. Bevilacqua, Esq.