0001140361-22-036852.txt : 20221110 0001140361-22-036852.hdr.sgml : 20221110 20221011172703 ACCESSION NUMBER: 0001140361-22-036852 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221011 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nuwellis, 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 FORMER COMPANY: FORMER CONFORMED NAME: CHF Solutions, Inc. DATE OF NAME CHANGE: 20170523 FORMER COMPANY: FORMER CONFORMED NAME: Sunshine Heart, Inc. DATE OF NAME CHANGE: 20101124 CORRESP 1 filename1.htm
October 11, 2022

VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attention:          Dillon Hagius
 
 
Re:
Nuwellis, Inc.
 
 
Registration Statement on Form S-1
 
 
File No. 333-267368
 
 
Acceleration Request
 
 
 
Requested Date:
October 12, 2022
 
 
 
Requested Time:
5:01 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nuwellis, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-267368) (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 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, Phillip  D. Torrence of Honigman LLP by telephone at (269) 337-7702.

[Signature page follows]

****
 
Sincerely,
 
 
 
Nuwellis, Inc.
 
 
 
By:   /s/ Nestor Jaramillo, Jr.
 
 
 
Nestor Jaramillo, Jr.
 
President and Chief Executive Officer

cc:
Neil P. Ayotte, Nuwellis, Inc.
  George Montague, Nuwellis, Inc.
  Phillip D. Torrence, Honigman LLP
 
Jessica M. Herron, Honigman LLP
 
Michael F. Nertney, Ellenoff Grossman & Schole LLP
 
Thomas Fugnitti, Ellenoff Grossman & Schole LLP