CORRESP Filing
SeaStar Medical Holding Corp
Date: June 17, 2025 · CIK: 0001831868 · Accession: 0001213900-25-055329
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File numbers found in text: 333-288065
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CORRESP 1 filename1.htm SEASTAR MEDICAL HOLDING CORPORATION June 17, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Margaret Sawicki Re: SeaStar Medical Holding Corporation-Registration Statement on Form S-1 (File No. 333-288065) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-288065) (the "Registration Statement") of SeaStar Medical Holding Corporation. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 5:00 p.m., Eastern Time, on June 18, 2025, or as soon as practicable thereafter. The Registrant hereby authorizes Josh Erekson of Dorsey & Whitney LLP, counsel for the Registrant, to orally modify or withdraw this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event by calling Josh Erekson at (801) 933-4083. Very truly yours, SEASTAR MEDICAL HOLDING CORPORATION /s/ David Green David Green Chief Financial Officer