| VIA EDGAR | February 13, 2019 |
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
SANUWAVE Health, Inc.
Registration Statement on Form S-1 (File No. 333- 213774)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SANUWAVE Health, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-1 (File No. 333- 213774), to 4:30 p.m., Eastern Time, on February 14, 2019.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to Murray Indick or Dave Lynn, our counsel at Morrison & Foerster LLP, at (415) 268-7096 or (202) 778-1603, respectively.
| Very truly yours, | ||
| SANUWAVE Health, Inc. | ||
| By: | /s/ Lisa E. Sundstrom | |
| Name: | Lisa E. Sundstrom | |
| Title: | Controller and Chief Financial Officer | |