SecProbe.io

CORRESP
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    February 14, 2024

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, N.E.

    Washington, D.C. 20549

            Re:

            Nuwellis, Inc.

            Registration Statement on Form S-1, as amended

            File No. 333-276562

            Withdrawal of Acceleration Request

    Ladies and Gentlemen:

    Reference is made to our letter, filed as correspondence via EDGAR on February 9, 2024, in which we requested the acceleration of the effective date of the above-referenced
      registration statement on Form S-1, as amended (the “Registration Statement”), for February 12, 2024, at 5:00 p.m. Eastern Time, or as soon as thereafter possible in accordance with Rule 461 under the
      Securities Act of 1933, as amended (the “Securities Act”).

    We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

    Please direct any questions or comments concerning this request to Aaron M. Schleicher, Esq. of Sullivan & Worcester LLP, counsel to the placement agents, at +1 (212) 660 3034.

    [Signature Page to Follow]

            Very truly yours,

            LAKE STREET CAPITAL MARKETS, LLC

            By:

            /s/ Michael Townley

            Name: Michael Townley

            Title: Head of Investment Banking

            MAXIM GROUP LLC

            By:

            /s/ Clifford A. Teller

            Name: Clifford A. Teller

            Title: Co-President

    [Signature Page to Withdrawal of Acceleration Request]