SANUWAVE Health, Inc.
11495 Valley View Road
Eden Prairie, Minnesota 55344
September 29, 2023
VIA EDGAR TRANSMISSION
Division of Corporation Finance
Office of Industrial Applications and Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
| Jessica Ansart Katherine Bagley |
Re:
| SANUWAVE Health, Inc. Registration Statement on Form S-1 (Registration No. 333-273060) Request for Acceleration of Effective Date |
Ladies and Gentlemen:
In accordance with 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, as amended (File No. 333-273060) (the “Registration Statement”), of SANUWAVE Health, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Friday, September 29, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Faegre Drinker Biddle & Reath LLP, by calling Ben A. Stacke at (612) 766-6836.
We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Ben A. Stacke of Faegre Drinker Biddle & Reath LLP at the number set forth above.
Thank you for your assistance in this matter.
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| Very truly yours,
SANUWAVE Health, Inc. |
| By:
| /s/ Morgan C. Frank
| |
| Name:
| Morgan C. Frank
| |
| Title:
| Chief Executive Officer
| |
cc: (via email)
Ben A. Stacke, Esq., Faegre Drinker Biddle & Reath LLP
Toni Rinow, SANUWAVE Health, Inc.