EF Hutton,

Division of Benchmark Investments, LLC

590 Madison Avenue, 39th Floor

New York, NY 10022

October 6, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Ms. Anna Abramson

Re: Healthcare Triangle, Inc.

Registration Statement on Form S-1, as amended

File No. 333- 259180

Dear Ms. Abramson:

Reference is made to our letter, filed as correspondence via EDGAR on October 4, 2021, in which we, as representative of the underwriters, requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 for 4:30 p.m., Eastern Time, on Wednesday, October 6, 2021, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.