April 22, 2024

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

  

Re:	Nuwellis, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-276562)

 

Ladies and Gentlemen:

In connection with the above-captioned registration statement, the undersigned placement agent hereby requests the withdrawal of its acceleration request dated April 17, 2024.

Very truly yours,

ROTH CAPITAL PARTNERS, LLC

By: /s/ Aaron M. Gurewitz

Name: Aaron M. Gurewitz

Title: President & Head of Investment Banking

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