SecProbe.io

CORRESP
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filename1.htm

    April 22, 2024

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F. Street, NE

    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 April 17, 2024 (the “Acceleration Request”), in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended (File No. 333-276562) (the “Registration Statement”).   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 with respect to the withdrawal of the Acceleration Request of the Registration Statement to Jessica M. Herron
      of Honigman LLP, counsel to the Company, by telephone at (313) 465-7602 or, in her absence, Phillip  D. Torrence of Honigman LLP by telephone at (269) 337-7702.

    [Signature page follows]

    ****

            Sincerely,

            Nuwellis, Inc.

            By:   /s/ Nestor Jaramillo, Jr.

            Nestor Jaramillo, Jr.

            President and Chief Executive Officer

            cc:

            Neil P. Ayotte, Nuwellis, Inc.

            Robert B. Scott, Nuwellis, Inc.

            Phillip D. Torrence, Honigman LLP

            Jessica M. Herron, Honigman LLP

            Tracy Buffer, Lowenstein Sandler LLP