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SEC Comment Letter 0000000000-24-013017 to Nuwellis, Inc. (NUWE)

Nuwellis, Inc.
Date: Nov. 22, 2024 · CIK: 0001506492 · Accession: 0000000000-24-013017

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File numbers found in text: 333-283283

Date
November 22, 2024
Author
Nestor Jaramillo, Jr.
Form
UPLOAD
Company
Nuwellis, Inc.

Letter

November 22, 2024 Nestor Jaramillo, Jr. Chief Executive Officer Nuwellis, Inc. 12988 Valley View Road Eden Prairie, MN 55344 Re:Nuwellis, Inc. Registration Statement on Form S-1 Filed November 15, 2024 File No. 333-283283 Dear Nestor Jaramillo Jr.: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Jessica M. Herron, Esq.

Show Raw Text
November 22, 2024
Nestor Jaramillo, Jr.
Chief Executive Officer
Nuwellis, Inc.
12988 Valley View Road
Eden Prairie, MN 55344
Re:Nuwellis, Inc.
Registration Statement on Form S-1
Filed November 15, 2024
File No. 333-283283
Dear Nestor Jaramillo Jr.:
            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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Jessica M. Herron, Esq.