SEASTAR MEDICAL HOLDING CORP.
3513 Brighton Blvd, Suite 410
Denver, CO 80216
April 24, 2023
VIA EDGAR Correspondence
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Nicholas O’Leary
| Re: | Acceleration of Effective Date |
SeaStar Medical Holding Corp
Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-271215)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), SeaStar Medical Holding Corp. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act at 4:05 p.m., Eastern Time, on Wednesday, April 26, 2023, or as soon as practicable thereafter.
The Registrant respectfully requests that you notify Mr. Albert Lung of Morgan, Lewis & Bockius LLP of such effectiveness by a telephone call to (650) 843-4000 or via email at albert.lung@morganlewis.com.
| Very truly yours, | ||
| SeaStar Medical Holding Corp | ||
| By: | /s/ Eric Schlorff | |
| Eric Schlorff | ||
| Chief Executive Officer | ||
