SEC Comment Letter 0000000000-26-004591 to SeaStar Medical Holding Corp (ICU)
SeaStar Medical Holding Corp
Date: May 5, 2026 · CIK: 0001831868 · Accession: 0000000000-26-004591
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295384
Letter
May 5, 2026 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 April 28, 2026 File No. 333-295384 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Josh Erekson
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May 5, 2026 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 April 28, 2026 File No. 333-295384 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Josh Erekson