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SEC Comment Letter 0000000000-24-001033 to Nuwellis, Inc. (NUWE)

Nuwellis, Inc.
Date: Jan. 26, 2024 · CIK: 0001506492 · Accession: 0000000000-24-001033

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File numbers found in text: 333-276562

Date
January 25, 2024
Author
Nestor Jaramillo
Form
UPLOAD
Company
Nuwellis, Inc.

Letter

United States securities and exchange commission logo January 25, 2024 Nestor Jaramillo Chief Executive Officer Nuwellis, Inc. 12988 Valley View Road Eden Prairie, Minnesota 55344 Re:Nuwellis, Inc. Registration Statement on Form S-1 Filed January 18, 2024 File No. 333-276562 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Phillip D. Torrence

Show Raw Text
United States securities and exchange commission logo
January 25, 2024
Nestor Jaramillo
Chief Executive Officer
Nuwellis, Inc.
12988 Valley View Road
Eden Prairie, Minnesota 55344
Re:Nuwellis, Inc.
Registration Statement on Form S-1
Filed January 18, 2024
File No. 333-276562
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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Phillip D. Torrence