SEC Company Response from Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Apr 18, 2017
Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: April 18, 2017 · CIK: 0001506492 · Accession: 0001104659-17-023989
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File numbers found in text: 333-216841
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CORRESP 1 filename1.htm Ladenburg Thalmann & Co. Inc. 999 Vanderbilt Beach Road, Suite 200 Naples, Florida 34108 April 18, 2017 VIA FACSIMILE AND EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance Washington, DC 20549 Re: SUNSHINE HEART, INC. Registration Statement on Form S-1 (Registration No. 333-216841) Concurrence in Acceleration Request Ladies and Gentlemen: Ladenburg Thalmann & Co. Inc. (“Ladenburg”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Sunshine Heart, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:00 p.m. (Eastern Time), or as soon as practicable thereafter, on April 18, 2017, pursuant to Rule 461 under the Securities Act. Ladenburg affirms that it is aware of its obligations under the Securities Act in connection with this offering. Very truly yours, LADENBURG THALMANN & CO. INC. By: /s/ Nicholas Stergis Name: Nicholas Stergis Title: Managing Director