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Correspondence 0001140361-24-020343 from Nuwellis, Inc. (NUWE)

Nuwellis, Inc.
Date: April 17, 2024 · CIK: 0001506492 · Accession: 0001140361-24-020343

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File numbers found in text: 333-276562

Date
April 17, 2024
Author
ROTH CAPITAL PARTNERS, LLC
Form
CORRESP
Company
Nuwellis, Inc.

Letter

Re:

Roth Capital Partners, LLC

888 San Clemente Drive

Newport Beach, CA 92660

April 17, 2024

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E. Washington, D.C. 20549

Nuwellis, Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-276562)

Ladies and Gentlemen:

In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Roth Capital Partners, LLC, as placement agent, hereby joins in the request of the Company that the effective date of such registration statement be accelerated to 5:00 p.m. (Eastern time) on April 18, 2024, or as soon thereafter as practicable.

In making this request the undersigned acknowledges that it is aware of its obligations under the Act as they relate to the public offering of securities pursuant to the registration statement.

[Signature Page Follows]

Very truly yours,
ROTH CAPITAL PARTNERS, LLC,

Show Raw Text
CORRESP
1
filename1.htm

    Roth Capital Partners, LLC

    888 San Clemente Drive

    Newport Beach, CA 92660

    April 17, 2024

    VIA EDGAR

    Securities and Exchange Commission

    100 F Street, N.E. Washington, D.C.  20549

              Re:

              Nuwellis, Inc. (the “Company”)

              Registration Statement on Form S-1 (File No. 333-276562)

    Ladies and Gentlemen:

    In connection with the above-captioned registration statement, and pursuant to Rule 461
      under the Securities Act of 1933, as amended (the “Act”), Roth Capital Partners, LLC, as placement agent, hereby joins in the request of the Company that the effective date of such registration statement be accelerated to 5:00 p.m. (Eastern time) on
      April 18, 2024, or as soon thereafter as practicable.

    In making this request the undersigned acknowledges that it is aware of its obligations
      under the Act as they relate to the public offering of securities pursuant to the registration statement.

    [Signature
        Page Follows]

            Very truly yours,

            ROTH CAPITAL PARTNERS, LLC,

            By:

            /s/ Aaron M. Gurewitz

            Name:

            Aaron M. Gurewitz

            Title:

            President & Head of Investment Banking