SeaStar Medical Holding (ICU) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

December 20, 2022

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

We have read the statements under Item 4.01 of the Current Report on Form 8-K of Seastar Medical Holding Corporation to be filed with the Securities and Exchange Commission on or about December 21, 2022. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.

MaloneBailey, LLP

www.malonebailey.com

Houston, Texas