SecProbe.io

CORRESP
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    Roth Capital Partners, LLC

    888 San Clemente Drive

    Newport Beach, CA 92660

    April 22, 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 24, 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