SEC Company Response from Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Feb 13, 2012
Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: Feb. 13, 2012 · CIK: 0001506492 · Accession: 0001104659-12-009367
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35312
Letter
Via Edgar and Facsimile Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, DC 20549-3561 Re: Sunshine Heart, Inc. Registration Statement on Form 10 File No. 001-35312
Dear Ms. Ravitz:
Reference is made to the above-captioned Registration Statement. We hereby request that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on February 14, 2012, pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
Sunshine Heart, Inc. (the “Company”) acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Matt Kuhn of Faegre Baker Daniels LLP with any questions or comments at (612) 776-8134. Thank you for your assistance with this filing.
SUNSHINE HEART, INC.
By:
/s/ Jeffrey Mathiesen
Jeffrey Mathiesen
Chief Financial Officer
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CORRESP 1 filename1.htm SUNSHINE HEART, INC. 12988 Valley View Road Eden Prairie, Minnesota 55344 February 13, 2012 Via Edgar and Facsimile Securities and Exchange Commission Division of Corporation Finance 100 F Street NE Washington, DC 20549-3561 Attn: Amanda Ravitz, Assistant Director Re: Sunshine Heart, Inc. Registration Statement on Form 10 File No. 001-35312 Dear Ms. Ravitz: Reference is made to the above-captioned Registration Statement. We hereby request that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on February 14, 2012, pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder. Sunshine Heart, Inc. (the “Company”) acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please contact Matt Kuhn of Faegre Baker Daniels LLP with any questions or comments at (612) 776-8134. Thank you for your assistance with this filing. SUNSHINE HEART, INC. By: /s/ Jeffrey Mathiesen Jeffrey Mathiesen Chief Financial Officer