# EDGAR Filing Document

**Accession Number:** 0001782107
**File Stem:** 0000000000-23-002443
**Filing Date:** 2023-3
**Character Count:** 3300
**Document Hash:** 30cae1ed8247978a993719419f31413f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002443.hdr.sgml**: 20230413

**ACCESSION NUMBER**: 0000000000-23-002443

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230313

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Blue Water Vaccines Inc.
- **CENTRAL INDEX KEY:** 0001782107
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 2041 COURTLAND AVENUE
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45212
- **BUSINESS PHONE:** 646-303-0737

**MAIL ADDRESS:**
- **STREET 1:** 2041 COURTLAND AVENUE
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45212
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-23-018682

## Text-Extract

```

United States securities and exchange commission logo

                          March 13, 2023

       Joseph Hernandez
       Chief Executive Officer
       Blue Water Vaccines Inc.
       201 E. Fifth Street, Suite 1900
       Cincinnati, Ohio 45202

                                                        Re: Blue Water Vaccines
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 9, 2023
                                                            File No. 333-270383

       Dear Joseph Hernandez:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tim
Buchmiller at (202) 551-3635 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Jessica Yuan, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 13, 2023

Joseph Hernandez
Chief Executive Officer
Blue Water Vaccines Inc.
201 E. Fifth Street, Suite 1900
Cincinnati, Ohio 45202

**Re: Blue Water Vaccines Inc.**
**Registration Statement on Form S-3**
**Filed March 9, 2023**
**File No. 333-270383**

Dear Joseph Hernandez:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Tim Buchmiller at (202) 551-3635 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Jessica Yuan, Esq.