United States securities and exchange commission logo October 15, 2021 Neil Dey Chief Executive Officer and President Bluejay Diagnostics, Inc. 360 Massachusetts Avenue, Suite 203 Acton, MA 01720 Re: Bluejay Diagnostics, Inc. Registration Statement on Form S-1 Filed October 4, 2021 File No. 333-260029 Dear Mr. Dey: We have reviewed your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 Dilution, page 31 1. Please revise the presentation to disclose historical net tangible book value (deficit) prior to the presentation of pro forma net tangible book value. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Vanessa Robertson at 202-551-3649 or Sasha Parikh at 202-551-3627 if you have questions regarding comments on the financial statements and related matters. Please Neil Dey Bluejay Diagnostics, Inc. October 15, 2021 Page 2 contact Tyler Howes at 202-551-3370 or Ada Sarmento at 202-551-3798 with any other questions. Sincerely, FirstName LastNameNeil Dey Division of Corporation Finance Comapany NameBluejay Diagnostics, Inc. Office of Life Sciences October 15, 2021 Page 2 cc: Cavas S. Pavri, Esq. FirstName LastName