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Correspondence 0001140361-24-049994 from Nuwellis, Inc. (NUWE)

Nuwellis, Inc.
Date: Dec. 20, 2024 · CIK: 0001506492 · Accession: 0001140361-24-049994

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File numbers found in text: 333-283283

Date
December 20, 2024
Author
By
Form
CORRESP
Company
Nuwellis, Inc.

Letter

Re:

December 20, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Nuwellis, Inc.

Registration Statement on Form S-1, as amended

File No. 333-283283

Acceleration Request

Requested Date:

December 20, 2024

Requested Time:

4:30 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nuwellis, Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-1, as amended (File No. 333-283283) (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, Phillip D. Torrence of Honigman LLP by telephone at (269) 337-7702.

[Signature page follows]

****

Sincerely,
Nuwellis, Inc.

Show Raw Text
CORRESP
1
filename1.htm

  December 20, 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. 333-283283

            Acceleration Request

            Requested Date:

            December 20, 2024

            Requested Time:

            4:30 P.M. Eastern Time

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nuwellis, Inc. (the “Company”) hereby respectfully requests that the above-referenced
      Registration Statement on Form S-1, as amended (File No. 333-283283) (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, 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