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