SEC Comment Letter for Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — May 22, 2018
Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: May 22, 2018 · CIK: 0001506492 · Accession: 0000000000-18-015732
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Reasoning
File numbers found in text: 333-224881
Letter
Mail Stop 3030 May 21 , 2018 Via E -mail John L. Erb Chief Executive Officer CHF Solutions, Inc. 12988 Valley View Road Eden Prairie, MN 55344
Re: CHF Solutions, Inc. Registration Statement on Form S-3 Filed May 11, 2018 File No. 333-224881
Dear Mr. 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 Caleb French at (202) 551 -6947 with any questions.
Sincerely,
/s/ Caleb French for
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Mail Stop 3030 May 21 , 2018 Via E -mail John L. Erb Chief Executive Officer CHF Solutions, Inc. 12988 Valley View Road Eden Prairie, MN 55344 Re: CHF Solutions, Inc. Registration Statement on Form S-3 Filed May 11, 2018 File No. 333-224881 Dear Mr. 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 Caleb French at (202) 551 -6947 with any questions. Sincerely, /s/ Caleb French for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Phillip D. Torrence, Esq. Honigman Miller Schwartz and Cohn LLP