0001104659-17-023989.txt : 20170516 0001104659-17-023989.hdr.sgml : 20170516 20170418115339 ACCESSION NUMBER: 0001104659-17-023989 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170418 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sunshine Heart, Inc. CENTRAL INDEX KEY: 0001506492 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 680533453 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12988 VALLEY VIEW ROAD CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 BUSINESS PHONE: 952-345-4200 MAIL ADDRESS: STREET 1: 12988 VALLEY VIEW ROAD CITY: EDEN PRAIRIE STATE: MN ZIP: 55344 CORRESP 1 filename1.htm

 

Ladenburg Thalmann & Co. Inc.

999 Vanderbilt Beach Road, Suite 200

Naples, Florida 34108

 

April 18, 2017

 

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC  20549

 

Re:                                                       SUNSHINE HEART, INC.

Registration Statement on Form S-1 (Registration No. 333-216841)

Concurrence in Acceleration Request

 

Ladies and Gentlemen:

 

Ladenburg Thalmann & Co. Inc. (“Ladenburg”), as representative of the underwriters for the referenced offering, hereby concurs in the request by Sunshine Heart, Inc. that the effective date of the above-referenced registration statement be accelerated to 5:00 p.m. (Eastern Time), or as soon as practicable thereafter, on April 18, 2017, pursuant to Rule 461 under the Securities Act.  Ladenburg affirms that it is aware of its obligations under the Securities Act in connection with this offering.

 

 

Very truly yours,

 

 

 

LADENBURG THALMANN & CO. INC.

 

 

 

 

 

 

By:

/s/ Nicholas Stergis

 

 

Name: Nicholas Stergis

 

 

Title: Managing Director