# EDGAR Filing Document

**Accession Number:** 0001417663
**File Stem:** 0001140361-23-003612
**Filing Date:** 2023-1
**Character Count:** 3670
**Document Hash:** 251bec6174d2562c6bf888962281f473
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-003612.hdr.sgml**: 20230302

**ACCESSION NUMBER**: 0001140361-23-003612

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230131

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SANUWAVE Health, Inc.
- **CENTRAL INDEX KEY:** 0001417663
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 201176000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3360 MARTIN FARM RD
- **STREET 2:** SUITE 100
- **CITY:** SUWANEE
- **STATE:** GA
- **ZIP:** 30024
- **BUSINESS PHONE:** 770-419-7525

**MAIL ADDRESS:**
- **STREET 1:** 3360 MARTIN FARM RD
- **STREET 2:** SUITE 100
- **CITY:** SUWANEE
- **STATE:** GA
- **ZIP:** 30024

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** RUB MUSIC ENTERPRISES, INC.
- **DATE OF NAME CHANGE:** 20071106

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| | |
|:---|:---|
| ![](ny20005429x5_image01.jpg) | faegredrinker.com |
|  | **Faegre Drinker Biddle & Reath LLP** |
|  | 2200 Wells Fargo Center |
|  | 90 S. Seventh Street |
|  | Minneapolis, Minnesota 55402 |
|  | +1 612 766 7000 main |
|  | +1 612 766 1600 fax |

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*<u>By EDGAR</u>*

January 31, 2023

Benjamin Richie

Jane Park

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| Re: | **SANUWAVE Health, Inc.**<br> **Registration Statement on Form S-1 Filed October 4, 2022**<br> **File No. 333-267731** |

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Dear Mr. Richie and Ms. Park:

On behalf of SANUWAVE Health, Inc. (the "*Company*"), we are transmitting the following response of the Company to the comment of the Securities and Exchange Commission's staff (the "*Staff*") as set forth in the letter of Benjamin Riche and Jane Park, dated October 17, 2022, to the Registration Statement on Form S-1 filed with the Securities and Exchange Commission on October 4, 2022.

The Company is concurrently filing via EDGAR Amendment No. 2 to the Registration Statement on Form S-1 (the "*Registration Statement*"). The responses herein were provided to this firm by the Company. In this letter, we have recited the comment from the Staff in italicized, bold type and have followed the comment with the Company's response in regular type.

<u>Registration Statement on Form S-1</u>

<u>Cover Page</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;***1.***  ***We note that your common stock is quoted on the OTC Pink market and you state that selling stockholders may sell their shares at prevailing market prices. Please note that the OTC Pink market is not an established public trading market into which a selling stockholder may offer and sell shares at other than a fixed price. Accordingly, please revise your disclosure throughout to disclose a fixed price at which the selling stockholders will offer and sell shares until your shares are listed on a national securities exchange or quoted on the OTC Bulletin Board, OTCQX, or OTCQB, at which time they may be sold at prevailing market prices. Refer to Item 501(b)(3) of Regulation S-K.*** 

***Company Response:*** In response to the Staff's comment, the Registration Statement has been revised to reflect the fact that the Company's common stock is now quoted on the OTCQB.

Respectfully,

FAEGRE DRINKER BIDDLE & REATH LLP

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| |
|:---|
| /s/ Ben A. Stacke |
| Ben A. Stacke |

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Enclosures

cc: Kevin A. Richardson, II, SANUWAVE Health, Inc.<br> Toni Rinow, SANUWAVE Health, Inc.

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