# EDGAR Filing Document

**Accession Number:** 0001417663
**File Stem:** 0001140361-23-003614
**Filing Date:** 2023-1
**Character Count:** 3113
**Document Hash:** 4cb524019a6f3ec206be4e0cf6f1eb19
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-003614.hdr.sgml**: 20230302

**ACCESSION NUMBER**: 0001140361-23-003614

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**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

#### SANUWAVE Health, Inc.

#### 11495 Valley View Road

#### Eden Prairie, Minnesota 55344

January 31, 2023

#### VIA EDGAR TRANSMISSION
Division of Corporation Finance

Office of Industrial Applications and Services

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Richie Jane Park

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| | |
|:---|:---|
| **Re:** | **SANUWAVE Health, Inc.** |
|  | **Registration Statement on Form S-1 (Registration No. 333-267731)** |
|  | **<u>Request for Acceleration of Effective Date</u>** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-267731) (the "Registration Statement"), of SANUWAVE Health, Inc. (the "Company"). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Wednesday, February 1, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Faegre Drinker Biddle & Reath LLP, by calling Ben A. Stacke at (612) 766-6836.

We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Ben A. Stacke of Faegre Drinker Biddle & Reath LLP at the number set forth above.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SANUWAVE Health, Inc.** | **SANUWAVE Health, Inc.** |
| By: | /s/ Toni Rinow |
| Name:  | Toni Rinow |
| Title: | Chief Financial Officer |

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cc: (via email) Ben A. Stacke, Esq., Faegre Drinker Biddle & Reath LLP Kevin A. Richardson, II, SANUWAVE Health, Inc.

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