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                             April 16, 2023

       Eric Schlorff
       Chief Executive Officer
       SeaStar Medical Holding Corporation
       3513 Brighton Blvd, Suite 410
       Denver, CO 80216

                                                        Re: SeaStar Medical
Holding Corporation
                                                            Post-Effective
Amendment No. 3 to Registration Statement on Form S-1
                                                            Filed March 31,
2023
                                                            File No. 333-269338

       Dear Eric Schlorff:

              We have reviewed your post-effective amendment and have the
following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Post-Effective Amendment on Form S-1, filed March 31, 2023

       General

   1.                                                   We note that you filed
Post-Effective Amendment No. 1 to the above registration
                                                        statement on March 28,
2023, and then on March 30, filed the Form 10-K for the fiscal
                                                        year ended December 31,
2022. On March 31, 2023, you filed Post-Effective Amendment
                                                        No. 2 to add Exhibit
No. 23.1, an auditor's consent. Please revise to include a complete
                                                        prospectus that
includes all disclosure required by Part I of Form S-1, updated to include
                                                        the current financial
statements and to include the information as of the date of the post-
                                                        effective amendment,
including the information required by Item 402 of Regulation S-K,
                                                        which requires
information as of the last completed fiscal year. Please refer to Securities
                                                        Act Forms Compliance
and Disclosure Interpretations 113.02 and 113.08.
 Eric Schlorff
SeaStar Medical Holding Corporation
April 16, 2023
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Benjamin Richie at 202-551-7857 or Abby Adams at
202-551-6902
with any questions.



                                                          Sincerely,

FirstName LastNameEric Schlorff                           Division of
Corporation Finance
                                                          Office of Industrial
Applications and
Comapany NameSeaStar Medical Holding Corporation
                                                          Services
April 16, 2023 Page 2
cc:       Albert Lung
FirstName LastName