SEC Comment Letter 0000000000-23-003935 to SeaStar Medical Holding Corp (ICU)
SeaStar Medical Holding Corp
Date: April 19, 2023 · CIK: 0001831868 · Accession: 0000000000-23-003935
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271215
Letter
United States securities and exchange commission logo April 19, 2023 Eric Schlorff Chief Executive Officer SeaStar Medical Holding Corp 3513 Brighton Blvd, Suite 410 Denver, CO 80216 Re:SeaStar Medical Holding Corp Registration Statement on Form S-1 Filed on April 11, 2023 File No. 333-271215 Dear Eric Schlorff: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas O'Leary at (202) 551-4451 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Albert Lung
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United States securities and exchange commission logo
April 19, 2023
Eric Schlorff
Chief Executive Officer
SeaStar Medical Holding Corp
3513 Brighton Blvd, Suite 410
Denver, CO 80216
Re:SeaStar Medical Holding Corp
Registration Statement on Form S-1
Filed on April 11, 2023
File No. 333-271215
Dear Eric Schlorff:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Nicholas O'Leary at (202) 551-4451 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Albert Lung