SEC Comment Letter for Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Feb 16, 2012
Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: Feb. 16, 2012 · CIK: 0001506492 · Accession: 0000000000-12-008663
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35312
Letter
February 16, 2012 Via E-Mail Jeffrey Mathiesen Chief Financial Officer Sunshine Heart, Inc. 12988 Valley View Road Eden Prairie, Minnesota55344 Re: Sunshine Heart, Inc. Form 10 Filed September 30, 2011 File No. 001-35312
Dear Mr. Mathiesen: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Daniel Morris for
Amanda Ravitz Assistant Director cc (by e-mail): Matthew R. Kuhn -- Faegre Baker Daniels LLP
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February 16, 2012 Via E-Mail Jeffrey Mathiesen Chief Financial Officer Sunshine Heart, Inc. 12988 Valley View Road Eden Prairie, Minnesota55344 Re: Sunshine Heart, Inc. Form 10 Filed September 30, 2011 File No. 001-35312 Dear Mr. Mathiesen: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel Morris for Amanda Ravitz Assistant Director cc (by e-mail): Matthew R. Kuhn -- Faegre Baker Daniels LLP