# EDGAR Filing Document

**Accession Number:** 0001782107
**File Stem:** 0001213900-23-019975
**Filing Date:** 2023-3
**Character Count:** 1697
**Document Hash:** 78ddd50b2157da853472b36a46c76c85
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-019975.hdr.sgml**: 20230413

**ACCESSION NUMBER**: 0001213900-23-019975

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230314

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Blue Water Vaccines Inc.
- **CENTRAL INDEX KEY:** 0001782107
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2041 COURTLAND AVENUE
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45212
- **BUSINESS PHONE:** 646-303-0737

**MAIL ADDRESS:**
- **STREET 1:** 2041 COURTLAND AVENUE
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45212

**bLUE WATER VACCINES, Inc.**

201 E. Fifth Street, Suite 1900

Cincinnati, Ohio 45202

March 14, 2023

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

U.S. SECURITIES AND EXCHANGE COMMISSION

Division of Corporation Finance, Office of Life Sciences

100 F Street, N.E.

Washington, DC 20549

Attention: Tim Buchmiller

Re: Blue Water Vaccines, Inc.

Registration Statement on Form S-3

Originally Filed March 9, 2023

File No. 333- 270383

Dear Mr. Buchmiller:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Blue Water Vaccines, Inc. (the "**Company**") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on Thursday, March 16, 2023, or as soon as thereafter practicable.

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| |
|:---|
| Very truly yours, |
| /s/ Joseph Hernandez |
| Joseph Hernandez |
| Chief Executive Officer |

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