August 21, 2024 Nestor Jaramillo Chief Executive Officer Nuwellis, Inc. 12988 Valley View Road Eden Prairie, MN 55344 Re: Nuwellis, Inc. Registration Statement on Form S-1 Filed August 15, 2024 File No. 333-281563 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 Nicholas O'Leary at 202-551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jessica M. Herron, Esq.