Re:
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CHF Solutions, Inc.
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Registration Statement on Form S-1
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File No. 333-221010
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Acceleration Request
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Requested Date:
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November 21, 2017
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Requested Time:
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4:15 P.M. Eastern Time
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·
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should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
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·
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the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
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·
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the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Sincerely,
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CHF Solutions, Inc.
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/s/ John Erb
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John Erb
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Chief Executive Officer
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cc:
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Phillip D. Torrence, Honigman Miller Schwartz and Cohn LLP
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Jessica M. Herron, Honigman Miller Schwartz and Cohn LLP
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Michael F. Nertney, Ellenoff Grossman & Schole LLP
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Matthew McCullough, Ellenoff Grossman & Schole LLP
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