SEC Comment Letter 0000000000-24-009587 to Nuwellis, Inc. (NUWE)
Nuwellis, Inc.
Date: Aug. 21, 2024 · CIK: 0001506492 · Accession: 0000000000-24-009587
AI Filing Summary & Sentiment
File numbers found in text: 333-281563
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August 21, 2024
Nestor Jaramillo
Chief Executive Officer
Nuwellis, Inc.
12988 Valley View Road
Eden Prairie, MN 55344
Re:Nuwellis, Inc.
Registration Statement on Form S-1
Filed August 15, 2024
File No. 333-281563
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 Nicholas O'Leary at 202-551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Jessica M. Herron, Esq.