February 13, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention:
Russell Mancuso
Branch Chief
Re:
SANUWAVE Health, Inc.
Registration Statement on Form S-1
Filed September 23, 2016
File No. 333-213774
Dear Mr. Mancuso:
Pursuant to the provisions of Rule 461, SANUWAVE Health, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement to 5:30pm Eastern Time on February 14, 2018, or as soon as practicable thereafter.
The Company acknowledges that:
●
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
●
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company is aware of its respective responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the above referenced Registration Statement.
Very truly yours,
SANUWAVE Health, Inc.
By: /s/ Kevin A. Richardson, II
Kevin A. Richardson, II
Acting Chief Executive Officer
cc:
Timothy Buchmiller
Securities and Exchange Commission
John C. Ethridge, Jr., Esq.
Smith, Gambrell & Russell, LLP
3360 Martin Farm Road * Suite 100 * Suwanee, GA 30024 USA