[Vascular Letterhead]


October 22, 2004

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 3-6
Washington, DC 20549

Attention: Louis M. Canant

Re:	Vascular Solutions, Inc.File
	No. 0-27605
	Form 8-K/A, filed October 22, 2004

Dear Mr. Canant:

        Under cover of this letter, Vascular Solutions, Inc. (the “Company”) is transmitting for filing under the Securities Exchange Act of 1934, as amended, Amendment No. 1 (the “Amendment”) to its Form 8-K filed on October 1, 2004 with respect to the resignation of Ernst & Young LLP as the Company’s independent public accountants. The Amendment is being filed as requested by the Staff in your letter to the Company dated October 5, 2004 (the “Comment Letter”). As requested in the Comment Letter, the Company also hereby acknowledges the following statements:

• The Company is responsible for the adequacy and accuracy of the disclosure in its filings;

• Staff comments, and changes made to the Company’s disclosure in its filings in response to Staff comments, do not foreclose the Commission from taking any action with respect to the Company’s filings; and

• The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

        If you have any questions regarding the above, please contact the undersigned at (763) 656-4352.

Very truly yours,

/s/   James Hennen

James Hennen
Chief Financial Officer