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SEC Comment Letter for Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Feb 5, 2019

Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: Feb. 5, 2019 · CIK: 0001506492 · Accession: 0000000000-19-001042

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File numbers found in text: 333-229102

Date
February 5, 2019
Author
John L. Erb
Form
UPLOAD
Company
Nuwellis, Inc. (NUWE) (CIK 0001506492)

Letter

February 5, 2019 John L. Erb Chief Executive Officer CHF Solutions, Inc. 12988 Valley View Road Eden Prairie, Minnesota 55344 Re:CHF Solutions, Inc. Registration Statement on Form S-1 Filed December 31, 2018 File No. 333-229102 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 Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Meredith Ervine

Show Raw Text
February 5, 2019
John L. Erb
Chief Executive Officer
CHF Solutions, Inc.
12988 Valley View Road
Eden Prairie, Minnesota 55344
Re:CHF Solutions, Inc.
Registration Statement on Form S-1
Filed December 31, 2018
File No. 333-229102
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 Heather Percival at 202-551-3498 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc:       Meredith Ervine