SEC Comment Letter 0000000000-23-010656 to Nuwellis, Inc. (NUWE)
Nuwellis, Inc.
Date: Sept. 27, 2023 · CIK: 0001506492 · Accession: 0000000000-23-010656
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274610
Letter
United States securities and exchange commission logo September 27, 2023 Nestor Jaramillo, Jr. Chief Executive Officer Nuwellis, Inc. 12988 Valley View Road Eden Prairie, Minnesota 55344 Re:Nuwellis, Inc. Registration Statement on Form S-1 Filed September 21, 2023 File No. 333-274610 Dear Nestor Jaramillo: 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 Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Phillip Torrence
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United States securities and exchange commission logo
September 27, 2023
Nestor Jaramillo, Jr.
Chief Executive Officer
Nuwellis, Inc.
12988 Valley View Road
Eden Prairie, Minnesota 55344
Re:Nuwellis, Inc.
Registration Statement on Form S-1
Filed September 21, 2023
File No. 333-274610
Dear Nestor Jaramillo:
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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Phillip Torrence