# EDGAR Filing Document

**Accession Number:** 0001831868
**File Stem:** 0001193125-23-016429
**Filing Date:** 2023-1
**Character Count:** 2416
**Document Hash:** d114975e14e22688dae8cd02f3657e62
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-016429.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001193125-23-016429

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230126

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SeaStar Medical Holding Corp
- **CENTRAL INDEX KEY:** 0001831868
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 853681132
- **STATE OF INCORPORATION:** CO
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3513 BRIGHTON BLVD
- **STREET 2:** SUITE 410
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80216
- **BUSINESS PHONE:** 844-427-8100

**MAIL ADDRESS:**
- **STREET 1:** 3513 BRIGHTON BLVD
- **STREET 2:** SUITE 410
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80216

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LMF Acquisition Opportunities Inc
- **DATE OF NAME CHANGE:** 20201109

**SEASTAR MEDICAL HOLDING CORP.** 

**3513 Brighton Blvd, Suite 410** 

**Denver, CO 80216** 

January 26, 2023

**<u>VIA EDGAR Correspondence</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and

Services

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Ms. Jordan Nimitz

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| | |
|:---|:---|
| **Re:** | **Acceleration of Effective Date** |

---

**SeaStar Medical Holding Corp.** 

**Registration Statement on Form S-1 (File No. 333-269338)**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), SeaStar Medical Holding Corp. (the "Registrant") hereby requests that the effective date of the above-referenced Registration Statement (the "Registration Statement") be accelerated so that the Registration Statement becomes effective under the Securities Act at 9:05 a.m., Eastern Time, on Monday, January 30, 2023, or as soon thereafter as practicable.

The Registrant respectfully requests that you notify Mr. Albert Lung of Morgan, Lewis & Bockius LLP of such effectiveness by a telephone call to (650) 215-3300 or via email at albert.lung@morganlewis.com.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SeaStar Medical Holding Corp** | **SeaStar Medical Holding Corp** |
| By: | /s/ Eric Schlorff |
|  | Eric Schlorff |
|  | Chief Executive Officer |

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