# EDGAR Filing Document

**Accession Number:** 0001831868
**File Stem:** 0001213900-25-074407
**Filing Date:** 2025-8
**Character Count:** 2304
**Document Hash:** 41100a4e477d2e4ffa15e9d358966952
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-074407.hdr.sgml**: 20250910

**ACCESSION NUMBER**: 0001213900-25-074407

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250811

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SeaStar Medical Holding Corp
- **CENTRAL INDEX KEY:** 0001831868
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 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**

August 11, 2025

**VIA EDGAR**

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Margaret Sawicki

Re: <u>SeaStar Medical Holding Corporation—Registration Statement on Form S-1 (File No. 333-289447)</u>

Ladies and Gentlemen:

In accordance with Rule 460 and 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 (File No. 333-289447) (the "Registration Statement") of SeaStar Medical Holding Corporation. (the "Company"). We respectfully request that the Registration Statement be declared effective as of 9:00 a.m., Eastern Time, on August 12, 2025, or as soon as practicable thereafter.

The Registrant hereby authorizes Josh Erekson of Dorsey & Whitney LLP, counsel for the Registrant, to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event by calling Josh Erekson at (801) 933-4083.

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| |
|:---|
| Very truly yours, |
| SEASTAR MEDICAL HOLDING CORPORATION |
| /s/ Eric Schlorff |
| Eric Schlorff |
| Chief Executive Officer |

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