CORRESP 1 filename1.htm
March 6, 2019

VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attention:          Heather Percival
 
 
Re:
CHF Solutions, Inc.
 
 
Registration Statement on Form S-1
 
 
File No. 333-229102
 
 
Acceleration Request
 
 
 
Requested Date:
March 7, 2019
 
 
 
Requested Time:
4:30 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, CHF Solutions, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-229102) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes each of Phillip D. Torrence, Meredith Ervine and Jessica M. Herron of Honigman LLP, counsel to the Company, to make such request on its behalf.

Please confirm the effectiveness of the Registration Statement with Jessica M. Herron of Honigman LLP by telephone at (313) 465-7602 or, in her absence, Meredith Ervine of Honigman LLP by telephone at (616) 649-1942.

[Signature page follows]

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Sincerely,
 
 
 
CHF Solutions, Inc.
 
 
 
By:   /s/ John Erb
 
 
 
John Erb
 
Chief Executive Officer

cc:
Claudia Drayton, CHF Solutions, Inc.
Phillip D. Torrence, Honigman LLP
 
Meredith Ervine, Honigman LLP
Jessica M. Herron, Honigman LLP
 
Michael F. Nertney, Ellenoff Grossman & Schole LLP
 
Matthew McCullough, Ellenoff Grossman & Schole LLP