July 17 (Reuters) - Heartflow's quarterly loss widened

over the year-ago period, the healthcare company disclosed in

its paperwork for a U.S. initial public offering on Thursday, at

a time when it looks to tap into renewed investor appetite for

new listings.

The U.S. IPO market is recovering from months of sluggish

activity triggered by trade policy uncertainty under President

Donald Trump. Both Omada, a virtual healthcare

provider, and cancer diagnostic firm Caris Life Sciences ( CAI )

saw strong investor reception when they debuted last month.

Mountain View, California-based Heartflow posted a loss of

$32.3 million for the three months ended March 31, compared with

a loss of $20.9 million a year earlier, the IPO filing showed.

Its revenue was $37.2 million for the quarter, compared with

$26.8 million a year ago.

Proceeds from the IPO will be used to pay down debt, fund

sales and marketing, research and product development activities

and other general corporate purposes, the company said.

Heartflow develops an artificial intelligence-powered heart

imaging tool, which creates personalized 3D models of the organ,

helping doctors detect blockages, minimize unnecessary testing

and optimize treatment.

The company will list on the Nasdaq under the symbol "HTFL".

J.P. Morgan, Morgan Stanley and Piper Sandler are among the

underwriters for the offering.