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Re:
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Nuwellis, Inc.
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Registration Statement on Form S-1
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File No. 333-276562
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Acceleration Request
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Requested Date:
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April 18, 2024
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Requested Time:
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5:00 P.M. Eastern Time
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Sincerely,
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Nuwellis, Inc.
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By:
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/s/ Nestor Jaramillo, Jr. |
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Nestor Jaramillo, Jr.
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President and Chief Executive Officer
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cc:
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Neil P. Ayotte, Nuwellis, Inc.
Robert B. Scott, Nuwellis, Inc.
Phillip D. Torrence, Honigman LLP
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Jessica M. Herron, Honigman LLP
Tracy Buffer, Lowenstein Sandler LLP
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