# EDGAR Filing Document

**Accession Number:** 0001831868
**File Stem:** 0001193125-23-003642
**Filing Date:** 2023-1
**Character Count:** 2170
**Document Hash:** 066fdceebaac2f614c8c9c351e3bc11a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-003642.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001193125-23-003642

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230106

**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 Corporation** 

**3513 Brighton Blvd, Suite 410** 

**Denver, CO 80216** 

January 6, 2023

**<u>VIA EDGAR AS 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

Attention: Jordan Nimitz

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| | |
|:---|:---|
| **Re:** | **SeaStar Medical Holding Corporation**  |

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**Registration Statement on Form S-1** 

**File No. 333-268503** 

Dear Ms. Nimitz:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, SeaStar Medical Holding Corporation hereby requests acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-268503) so that such registration statement may become effective as of 4:05 p.m., Eastern time, on January 9, 2023, or as soon as practicable thereafter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **SeaStar Medical Holding Corporation** | **SeaStar Medical Holding Corporation** |
| By: | /s/ Eric Schlorff |
| Name: | Eric Schlorff |
| Title: | Chief Executive Officer |

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