0000929638-23-003386.txt : 20240111 0000929638-23-003386.hdr.sgml : 20240111 20231207134508 ACCESSION NUMBER: 0000929638-23-003386 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SeaStar Medical Holding Corp CENTRAL INDEX KEY: 0001831868 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 853681132 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3513 BRIGHTON BLVD STREET 2: SUITE 410 CITY: DENVER STATE: CO ZIP: 80216 BUSINESS PHONE: 844-427-8100 MAIL ADDRESS: STREET 1: 3513 BRIGHTON BLVD STREET 2: SUITE 410 CITY: DENVER STATE: CO ZIP: 80216 FORMER COMPANY: FORMER CONFORMED NAME: LMF Acquisition Opportunities Inc DATE OF NAME CHANGE: 20201109 CORRESP 1 filename1.htm
SEASTAR MEDICAL HOLDING CORP.
3513 Brighton Blvd, Suite 410
Denver, CO 80216

December 7, 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:           Conlon Danberg

Re:
Acceleration of Effective Date
 
SeaStar Medical Holding Corporation
 
Registration Statement on Form S-3 (File No. 333-275844)

Dear Mr. Conlon Danberg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), SeaStar Medical Holding Corporation (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 4:00 p.m., Eastern Time, on Monday, December 11, 2023, or as soon as practicable thereafter, or at such other time as the Company or its outside counsel, Morgan, Lewis & Bockius LLP, requests by telephone that such Registration Statement be declared effective.

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