SEC Comment Letter for Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Dec 28, 2016
Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: Dec. 28, 2016 · CIK: 0001506492 · Accession: 0000000000-16-106632
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Reasoning
Letter
Mail Stop 3030 December 28, 2016 Via E -mail John Erb Chief Executive Officer Sunshine Heart, Inc. 12988 Valley View Road Eden Prairie, Minnesota 55344
Re: Sunshine Heart, Inc. Registration Statement on Form S-1 Filed December 15, 2016 File No. 333 -215112
Dear M r. Erb:
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 Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
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Mail Stop 3030
December 28, 2016
Via E -mail
John Erb
Chief Executive Officer
Sunshine Heart, Inc.
12988 Valley View Road
Eden Prairie, Minnesota 55344
Re: Sunshine Heart, Inc.
Registration Statement on Form S-1
Filed December 15, 2016
File No. 333 -215112
Dear M r. Erb:
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 Tom Jones at (202) 551 -3602 with any questions.
Sincerely,
/s/ Tom Jones for
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
cc: Phillip D. Torrence, Esq.