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SEC Company Response from Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Dec 27, 2019

Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: Dec. 27, 2019 · CIK: 0001506492 · Accession: 0001140361-19-023360

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File numbers found in text: 333-235658

Date
December 27, 2019
Author
By: /s/ John Erb
Form
CORRESP
Company
Nuwellis, Inc. (NUWE) (CIK 0001506492)

Letter

Re:

December 27, 2019

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Irene Paik

CHF Solutions, Inc.

Registration Statement on Form S-1

File No. 333-235658

Acceleration Request

Requested Date:

December 30, 2019

Requested Time:

4:30 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CHF Solutions, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-235658) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes each of Phillip D. Torrence and Jessica M. Herron of Honigman LLP, counsel to the Company, to make such request on its behalf.

Please confirm the effectiveness of the Registration Statement with Jessica M. Herron of Honigman LLP by telephone at (313) 465-7602 or, in her absence, Philip D. Torrence of Honigman LLP by telephone at (269) 337-7702.

[Signature page follows]

****

Sincerely,
CHF Solutions, Inc.

Show Raw Text
CORRESP
1
filename1.htm

    December 27, 2019

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F. Street, NE

    Washington, D.C. 20549

    Attention:          Irene Paik

            Re:

            CHF Solutions, Inc.

            Registration Statement on Form S-1

            File No. 333-235658

            Acceleration Request

            Requested Date:

            December 30, 2019

            Requested Time:

            4:30 P.M. Eastern Time

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended, CHF Solutions, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-235658) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone
      call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes each of Phillip D. Torrence and Jessica M. Herron of Honigman LLP, counsel to the Company, to make such request on its
      behalf.

    Please confirm the effectiveness of the Registration Statement with Jessica M. Herron of Honigman LLP by telephone at (313) 465-7602 or,
      in her absence, Philip D. Torrence of Honigman LLP by telephone at (269) 337-7702.

    [Signature page follows]

    ****

            Sincerely,

            CHF Solutions, Inc.

            By:   /s/ John Erb

            John Erb

            Chief Executive Officer

            cc:

            Thomas Lynch, CHF Solutions, Inc.

            Phillip D. Torrence, Honigman LLP

            Jessica M. Herron, Honigman LLP