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 March 16, 2026

Bradley Nagel
Chief Financial Officer
Electromed, Inc.
500 Sixth Avenue NW
New Prague, MN 56071

 Re: Electromed, Inc.
 Form 10-K For the Fiscal Year Ended June 30, 2025
 Filed August 26, 2025
 File No. 001-34839
Dear Bradley Nagel:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K For the Fiscal Year Ended June 30, 2025
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Results of Operations, page 16

1. We note the increase in Homecare revenue was due to an increase in
direct sales
 representatives and higher net revenues per approval. Please describe
for us and in future
 filings the amount of increase that is due to higher volume versus
higher net revenues per
 approval. Please also describe the reasons for the higher net revenues
per approval.
Financial Statements
Accounts Receivable, page F-8

2. Please provide us and in future filings a rollforward of the allowance
for credit losses, as
 set forth in ASC 326-20-50-13. In addition, please provide us and in
future filings the
 amount of accounts receivable that have been outstanding for greater
than one year for
 the Balance Sheet dates presented and December 31, 2025.
 March 16, 2026
Page 2
Note 2. Revenues, page F-11

3. Please provide us and in future filings the qualitative and quantitative
disclosures related
 to the significant judgments, and changes in judgments, including
information related to
 inputs and assumptions, as it relates to you estimating variable
consideration. Refer to
 ASC 606-10-50-1(b), 50-17(b), and 50-20. As a related matter, consider
disclosing in
 future filings the amount of capped installment payments as you disclose
that the related
 transactions constitute a primary portion of your variable
consideration.

 In closing, 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 Michael Fay at 202-551-3812 or Li Xiao at 202-551-4391
with any
questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and
 Services
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