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CORRESP
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corresp

MEDWAVE, INC.

435 NEWBURY STREET, SUITE 206

DANVERS, MASSACHUSETTS 01923

March 23, 2005

Via Facsimile—(202) 942-9585

Via EDGAR

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0409

Attention: Mr. Timothy Buchmiller

    RE:

    Medwave, Inc.

Registration Statement on Form S-3

Filed on March 4, 2005

File No. 333-123148

Ladies and Gentlemen:

     Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended,
Medwave, Inc. (“Medwave”) hereby respectfully requests that the effectiveness
of the above-referenced registration statement on Form S-3, as amended by
Amendment No. 1, be accelerated to 5:00 p.m. Eastern Standard Time on March 24,
2005, or as soon as practicable thereafter.

     Medwave hereby acknowledges the following:

    •
    Should the Securities and Exchange Commission (the “Commission”) or
the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action
with respect to the filing;

    •
    The action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve Medwave from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and

    •
    Medwave may not assert this action as defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.

     If you should have any questions regarding this request, please do not hesitate
to contact me at (978) 762-8999 or Raymond C. Zemlin at (617) 570-1512 of
Goodwin Procter LLP.

    Very truly yours,

MEDWAVE, INC.

    By:
    /s/ Timothy J. O'Malley

    Name:
    Timothy J. O'Malley

    Title:
    Chief Executive Officer and President

    cc:

    Raymond C. Zemlin, P.C.

Goodwin Procter LLP