April 20, 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:
Reference is made to the acceleration request (the “Acceleration Request”) submitted on April 20, 2018, by SANUWAVE Health, Inc. (the “Company”) pursuant to Rule 461, with respect to the above-referenced Registration Statement (the “Registration Statement”), which requested that the effective date of the Registration Statement be accelerated so that it would become effective at 5:30pm Eastern Time on April 20, 2018.
The Company hereby withdraws the Acceleration Request.
| 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