October 11, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attention: Dillon Hagius
|
|
Re:
|
Nuwellis, Inc.
|
||
|
|
|
Registration Statement on Form S-1
|
||
|
|
|
File No. 333-267368
|
||
|
|
|
Acceleration Request
|
||
|
|
|
|
Requested Date:
|
October 12, 2022
|
|
|
|
|
Requested Time:
|
5:01 P.M. Eastern Time
|
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nuwellis, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-267368) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel
may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes each of Phillip D. Torrence and Jessica M. Herron of Honigman LLP, counsel to the
Company, to make such request on its behalf.
Please confirm the effectiveness of the Registration Statement with Jessica M. Herron of Honigman LLP by telephone at
(313) 465-7602 or, in her absence, Phillip D. Torrence of Honigman LLP by telephone at (269) 337-7702.
[Signature page follows]
****
|
|
Sincerely,
|
|
|
|
|
|
Nuwellis, Inc.
|
|
|
|
|
|
By: /s/ Nestor Jaramillo, Jr.
|
|
|
|
|
|
Nestor Jaramillo, Jr.
|
|
|
President and Chief Executive Officer
|
|
cc:
|
Neil P. Ayotte, Nuwellis, Inc.
|
| George Montague, Nuwellis, Inc. | |
| Phillip D. Torrence, Honigman LLP | |
|
|
Jessica M. Herron, Honigman LLP
|
|
|
Michael F. Nertney, Ellenoff Grossman & Schole LLP
|
|
|
Thomas Fugnitti, Ellenoff Grossman & Schole LLP
|