October 5, 2004


Mail Stop 3-6


James Hennen, CFO
Vascular Solutions, Inc.
6464 Sycamore Court
Minneapolis, MN 55369

Re:	Vascular Solutions, Inc
	File No. 0-27605
	Form 8-K, filed October 1, 2004

Dear Mr. Hennen:

We have reviewed the above referenced filing and have the following
comments.

After Ernst & Young has completed their review of the Form 10-Q for
the quarter ending September 30, 2004 and their engagement with the
Company is finalized an amendment to this 8-K should be filed.  The
disclosures required by Item 304(a)(1)(iv) & (v) should be provided
to cover the periods up to and including the date the association
with E&Y is finalized.

	A letter from the former accountants stating their
agreement/disagreement with the revised disclosures should be
included in the amendment as Exhibit 16. The amendment should be
filed in response to these comments within 5 business days of the
date E & Y`s association with the Company is finalized.

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to be
certain that they have provided all information investors require.
Since the company and its management are in possession of all facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

	In connection with responding to our comments, please provide,
in writing, a statement from the company acknowledging that

* The company is responsible for the adequacy and accuracy of the
disclosure in the filings;




* Staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do n0t foreclose the
Commission from taking any action with respect to the filing; and

* The company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	Questions with regard to this letter may be addressed to the
undersigned at (202) 942-1897.


Sincerely,


Louis M. Canant
Senior Staff Accountant
Office of Electronics and Machinery









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James Hennen, CFO
Vascular Solutions, Inc