# EDGAR Filing Document

**Accession Number:** 0001506492
**File Stem:** 0001140361-25-021628
**Filing Date:** 2025-6
**Character Count:** 3329
**Document Hash:** 20b21b2094c4a4c65cd0a245dfe72e91
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-021628.hdr.sgml**: 20250709

**ACCESSION NUMBER**: 0001140361-25-021628

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nuwellis, Inc.
- **CENTRAL INDEX KEY:** 0001506492
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 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

June 5, 2025

#### VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Nicholas O'Leary

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| | | | |
|:---|:---|:---|:---|
| **Re:** | **Nuwellis, Inc.** | **Nuwellis, Inc.** | **Nuwellis, Inc.** |
|  | **Registration Statement on Form S-1** | **Registration Statement on Form S-1** | **Registration Statement on Form S-1** |
|  | **File No. 333-287663** | **File No. 333-287663** | **File No. 333-287663** |
|  | **Acceleration Request** | **Acceleration Request** | **Acceleration Request** |
|  |  | **Requested Date:** | **June 6, 2025** |
|  |  | **Requested Time:** | **5:00 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. 333-287663) (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]*

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Nuwellis, Inc. | Nuwellis, Inc. |
| By: | /s/ John L. Erb |
| John L. Erb | John L. Erb |
| Interim Chief Executive Officer | Interim Chief Executive Officer |

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| | |
|:---|:---|
| cc: | Neil P. Ayotte, Nuwellis, Inc.<br> Robert B. Scott, Nuwellis, Inc.<br> Phillip D. Torrence, Honigman LLP |
|  | Jessica M. Herron, Honigman LLP |
|  | Michael F. Nertney, Ellenoff Grossman & Schole LLP |
|  | Thomas Fugnitti, Ellenoff Grossman & Schole LLP |

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