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                           April 19, 2023

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

                                                        Re: SeaStar Medical
Holding Corp
                                                            Registration
Statement on Form S-1
                                                            Filed on April 11,
2023
                                                            File No. 333-271215

       Dear Eric Schlorff:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Nicholas
O'Leary at (202) 551-4451 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Industrial Applications and

                           Services
       cc:                                              Albert Lung