SEC Comment Letter 0000000000-24-013311 to SeaStar Medical Holding Corp (ICU)

SeaStar Medical Holding Corp
Date: Dec. 3, 2024 · CIK: 0001831868 · Accession: 0000000000-24-013311

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File numbers found in text: 001-39927

Date

December 3, 2024

Author

David Green

Form

UPLOAD

Company

SeaStar Medical Holding Corp

Letter

December 3, 2024 David Green Chief Financial Officer SeaStar Medical Holding Corp 3513 Brighton Blvd., Suite 410 Denver, CO 80216 Re:SeaStar Medical Holding Corp Form 10-K filed April 16, 2024 File No. 001-39927 Dear David Green: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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December 3, 2024
David Green
Chief Financial Officer
SeaStar Medical Holding Corp
3513 Brighton Blvd., Suite 410
Denver, CO 80216
Re:SeaStar Medical Holding Corp
Form 10-K filed April 16, 2024
File No. 001-39927
Dear David Green:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services

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