SEC Company Response from Nuwellis, Inc. (NUWE) (CIK 0001506492) (NUWE) — Nov 17, 2017
Nuwellis, Inc. (NUWE) (CIK 0001506492)
Date: Nov. 17, 2017 · CIK: 0001506492 · Accession: 0001567619-17-002352
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File numbers found in text: 333-221010
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CORRESP 1 filename1.htm November 17, 2017 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, NE Washington, D.C. 20549 Attention: Heather Percival Re: CHF Solutions, Inc. Registration Statement on Form S-1 File No. 333-221010 Acceleration Request Requested Date: November 21, 2017 Requested Time: 4:15 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, CHF Solutions, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-221010) (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 (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes each of Phillip D. Torrence and Jessica M. Herron of Honigman Miller Schwartz and Cohn LLP, counsel to the Company, to make such request on its behalf. The Company hereby acknowledges that: · should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and · the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please confirm the effectiveness of the Registration Statement with Jessica M. Herron of Honigman Miller Schwartz and Cohn LLP by telephone at (313) 465-7602. [Signature page follows] **** Sincerely, CHF Solutions, Inc. /s/ John Erb John Erb Chief Executive Officer cc: Phillip D. Torrence, Honigman Miller Schwartz and Cohn LLP Jessica M. Herron, Honigman Miller Schwartz and Cohn LLP Michael F. Nertney, Ellenoff Grossman & Schole LLP Matthew McCullough, Ellenoff Grossman & Schole LLP