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SEC Comment Letter for Electromed, (ELMD) — Apr 1, 2026

Electromed, Inc.
Date: April 1, 2026 · CIK: 0001488917 · Accession: 0000000000-26-003323

Financial Reporting Regulatory Compliance

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Confidence
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File numbers found in text: 001-34839

Date
April 1, 2026
Author
Division of
Form
UPLOAD
Company
Electromed, Inc.

Letter

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:

April 1, 2026

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

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 1, 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 completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and Services
</TEXT>
</DOCUMENT>