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2
filename2.txt
Mail Stop 3030
October 18,
2016
Via E-Mail
Kevin A. Richardson, II
Acting Chief Executive Officer
SANUWAVE Health, Inc.
3360 Martin Farm Road, Suite 100
Suwanee, Georgia 30024
Re: SANUWAVE Health, Inc.
Registration Statement on Form S-1
Filed September 23, 2016
File No. 333-213774
Dear Mr. Richardson:
We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.
Selling Stockholders, page 19
1. We note that the number of shares being registered for resale
exceeds the number of
shares that were issued or that are issuable upon exercise the
warrants sold in your
August 2016 private placement as that offering is described in this
section. Please revise
your disclosure to include a description of the transactions
through which all of the
selling stockholders acquired their shares of common stock being
offered for resale.
Refer to Regulation S-K Item 507. Include the date of the
transaction and the
consideration paid.
Kevin A. Richardson, II
SANUWAVE Health, Inc.
October 18, 2016
Page 2
Exhibit 5.1
2. Please file an opinion of counsel as to the legality of all shares being
registered for sale
identified in the fee table of your registration statement.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
Please contact Tim Buchmiller at (202) 551-3635 or me at (202) 551-3617
with any
questions.
Sincerely,
/s/ Russell
Mancuso
Russell Mancuso
Branch Chief
Office of
Electronics and Machinery
cc: John C. Ethridge, Jr., Esq.
Smith, Gambrell & Russell, LLP
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