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                          January 25, 2024

       Nestor Jaramillo
       Chief Executive Officer
       Nuwellis, Inc.
       12988 Valley View Road
       Eden Prairie, Minnesota 55344

                                                        Re: Nuwellis, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 18,
2024
                                                            File No. 333-276562

       Dear Nestor Jaramillo:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Robert
Augustin at 202-551-8483 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Phillip D. Torrence