CORRESP Filing
Nuwellis, Inc.
Date: Feb. 6, 2026 · CIK: 0001506492 · Accession: 0001140361-26-003995
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293181
Letter
Re:
February 6, 2026
VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Attention: Conlon Danberg
Nuwellis Inc.
Registration Statement on Form S-3
File No. 333-293181
Acceleration Request
Requested Date:
February 9, 2026
Requested Time:
5:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rules 460 and 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-3 (File No. 333-293181) (the “Registration Statement” ) be declared effective on the “Requested Date” and at the “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 Phillip D. Torrence of Honigman LLP by telephone at (269) 337-7702 or Jessica M. Herron of Honigman LLP by telephone at (313) 465-7602.
Sincerely,
Nuwellis, Inc.
Show Raw Text
CORRESP 1 filename1.htm February 6, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Attention: Conlon Danberg Re: Nuwellis Inc. Registration Statement on Form S-3 File No. 333-293181 Acceleration Request Requested Date: February 9, 2026 Requested Time: 5:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rules 460 and 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-3 (File No. 333-293181) (the “Registration Statement” ) be declared effective on the “Requested Date” and at the “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 Phillip D. Torrence of Honigman LLP by telephone at (269) 337-7702 or Jessica M. Herron of Honigman LLP by telephone at (313) 465-7602. Sincerely, Nuwellis, Inc. /s/ John L. Erb John L. Erb President and Chief Executive Officer cc: Neil P. Ayotte, General Counsel Nuwellis, Inc. Phillip D. Torrence, Esq. Jessica M. Herron, Esq. Honigman LLP