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SEC Comment Letter 0000000000-23-008034 to SeaStar Medical Holding Corp (ICU)

SeaStar Medical Holding Corp
Date: July 27, 2023 · CIK: 0001831868 · Accession: 0000000000-23-008034

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File numbers found in text: 333-273359

Date
July 27, 2023
Author
Eric Schlorff
Form
UPLOAD
Company
SeaStar Medical Holding Corp

Letter

United States securities and exchange commission logo July 27, 2023 Eric Schlorff Chief Executive Officer SeaStar Medical Holding Corporation 3513 Brighton Blvd, Suite 410 Denver, CO 80216 Re:SeaStar Medical Holding Corporation Registration Statement on Form S-1 Filed July 20, 2023 File No. 333-273359 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, Esq.

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United States securities and exchange commission logo
July 27, 2023
Eric Schlorff
Chief Executive Officer
SeaStar Medical Holding Corporation
3513 Brighton Blvd, Suite 410
Denver, CO 80216
Re:SeaStar Medical Holding Corporation
Registration Statement on Form S-1
Filed July 20, 2023
File No. 333-273359
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, Esq.