Correspondence 0001213900-26-053656 from SeaStar Medical Holding Corp (ICU)
SeaStar Medical Holding Corp
Date: May 8, 2026 · CIK: 0001831868 · Accession: 0001213900-26-053656
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295384
Letter
SEASTAR MEDICAL HOLDING CORPORATION
May 8, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Robert Augustin
Re: SeaStar Medical Holding Corporation-Registration Statement on Form S-1 (File No. 333-295384)
Ladies and Gentlemen:
In accordance with Rule 460 and 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. 333-295384) (the "Registration Statement") of SeaStar Medical Holding Corporation. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 4:30 p.m., Eastern Time, on May 11, 2026, 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
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CORRESP 1 filename1.htm SEASTAR MEDICAL HOLDING CORPORATION May 8, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Robert Augustin Re: SeaStar Medical Holding Corporation-Registration Statement on Form S-1 (File No. 333-295384) Ladies and Gentlemen: In accordance with Rule 460 and 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. 333-295384) (the "Registration Statement") of SeaStar Medical Holding Corporation. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 4:30 p.m., Eastern Time, on May 11, 2026, 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/ Michael Messinger Michael Messinger Chief Financial Officer