<SEC-DOCUMENT>0001104659-23-109965.txt : 20240125
<SEC-HEADER>0001104659-23-109965.hdr.sgml : 20240125
<ACCEPTANCE-DATETIME>20231018215930
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-109965
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231018

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TriSalus Life Sciences, Inc.
		CENTRAL INDEX KEY:			0001826667
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				853009869
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6272 WEST 91ST AVENUE
		CITY:			WESTMINSTER
		STATE:			CO
		ZIP:			80031
		BUSINESS PHONE:		415 336 8917

	MAIL ADDRESS:	
		STREET 1:		6272 WEST 91ST AVENUE
		CITY:			WESTMINSTER
		STATE:			CO
		ZIP:			80031

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MedTech Acquisition Corp
		DATE OF NAME CHANGE:	20200930
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Carlos Ramirez</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">T: +1 858 550 6157</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">cramirez@cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">October&nbsp;18, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Manufacturing<BR>
100 F Street, NE<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention:<BR>
Nicholas O&rsquo;Leary<BR>
Abby Adams</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>TriSalus Life Sciences,&nbsp;Inc.<BR>
                                            Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-1<BR>
                                            Filed September&nbsp;1, 2023<BR>
                                            File No.&nbsp;333-274292</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On behalf of TriSalus Life Sciences,&nbsp;Inc.
(the &ldquo;<B><I>Company</I></B>&rdquo;), we are providing this letter in response to comments (the &ldquo;<B><I>Comments</I></B>&rdquo;)
received from the staff of the U.S. Securities and Exchange Commission&rsquo;s Division of Corporation Finance (the &ldquo;<B><I>Staff</I></B>&rdquo;)
by letter dated September&nbsp;27, 2023 with respect to the Company&rsquo;s Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-1,
as filed on September&nbsp;1, 2023. Concurrently with the submission of this letter, the Company is filling its second amendment to the
registration statement on Form&nbsp;S-1 (the &ldquo;<B><I>Amendment No.&nbsp;2</I></B>&rdquo;) and certain exhibits via EDGAR to the
Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Staff&rsquo;s comments are repeated below
in bold, followed by the Company&rsquo;s responses to the comments. We have included page&nbsp;numbers to refer to the location in Amendment
No.&nbsp;2 where the disclosure addressing a particular comment appears. Defined terms used but not otherwise defined herein shall have
the respective meanings ascribed thereto in Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Amendment No.&nbsp;1 to Form&nbsp;S-1 filed September&nbsp;1,
2023</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Cover Page</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your disclosure of
                                            the purchase price for certain securities being registered for resale. For each of the securities
                                            being registered for resale, disclose the price that the selling securityholders paid for
                                            such securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on the cover page&nbsp;and pages&nbsp;5 and 60 of Amendment
No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission<BR>
 October&nbsp;18, 2023 <BR>
Page&nbsp;Two &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Prospectus Summary, page&nbsp;1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>Here and in your risk factors,
                                            use of proceeds and management's discussion and analysis, and elsewhere where you address
                                            your recent trading prices as compared to the warrant exercise price, please revise to clarify
                                            that your warrants are out of the money and it is unlikely that warrant holders would exercise
                                            your warrants while the trading price is below the warrant exercise price. In addition, we
                                            note that your disclosure does not present a clear view of your liquidity expectations. We
                                            note, for example:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Disclosure
                                            in the liquidity discussion on pages&nbsp;76-77, wherein you state, &quot;We believe that
                                            the proceeds from the Business Combination and [the July&nbsp;2023] exercise of warrants
                                            should be sufficient to fund our operations through key data read-outs expected in mid-2024.
                                            However, unless we are able to raise additional capital, we do not currently expect that
                                            our existing cash and cash equivalents, including cash received in connection with the Business
                                            Combination will be sufficient to fund our projected liquidity requirements for the next
                                            12 months, creating substantial doubt about our ability to continue as a going concern.&quot;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>The
                                            liquidity discussion refers to the section addressing &quot;Funding Requirements,&quot; wherein
                                            you state, &quot;We will likely require additional capital in the near term in order to continue
                                            to fund our operations through equity or debt financings, partnerships, collaborations, or
                                            other sources which may not be available on a timely basis, on favorable terms, or at all,
                                            and such capital, if obtained, may not be sufficient to enable us to continue to implement
                                            our long-term business strategy.&quot;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Please revise your cover page, summary,
risk factors, use of proceeds, and MD&amp;A to clarify the ability of your company to fund your operations on a prospective basis with
your current cash on hand.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on the cover page&nbsp;and pages&nbsp;4, 61&ndash;62, 66,
81&ndash;82 and 85&ndash;86 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>Revise your prospectus to disclose
                                            the price that each selling securityholder paid for the securities being registered for resale.
                                            To the extent you have not done so, highlight any differences in the current trading price,
                                            the prices that the Sponsor, PIPE investors and other selling securityholders acquired their
                                            shares and warrants, and the price that the public securityholders acquired their shares
                                            and warrants. Disclose that while the Sponsor, PIPE investors and other selling securityholders
                                            may experience a positive rate of return based on the current trading price, the public securityholders
                                            may not experience a similar rate of return on the securities they purchased due to differences
                                            in the purchase prices and the current trading price. Please also disclose the potential
                                            profit the selling securityholders will earn based on the current trading price. Lastly,
                                            please include appropriate risk factor disclosure.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on the cover page&nbsp;and pages&nbsp;5 and 60 of Amendment
No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission<BR>
 October&nbsp;18, 2023 <BR>
Page&nbsp;Three &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Risk Factors</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Sales of our Common Stock and/or Warrants or the perception
of such sales, by us or the selling securityholders pursuant to this prospectus, page&nbsp;57</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>We note the risk factor on
                                            page&nbsp;59 addressing the potential negative pressure potential sales by the selling securityholders
                                            may have on your security prices. Please revise the risk factor to state the purchase price
                                            the various selling security holders paid for their securities being registered for resale,
                                            in addition to the price paid originally for the Founder Shares.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on pages&nbsp;60&ndash;61 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Management's Discussion and Analysis of Financial Condition
and Results of Operations, page&nbsp;66</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>We note that the projected
                                            revenues for 2023 were $19.2 million, as set forth in the unaudited prospective financial
                                            information management prepared and provided to the Board, the company&rsquo;s financial
                                            advisors and the SPAC in connection with the evaluation of the Business Combination. We also
                                            note that your actual revenues for the six months ended June&nbsp;30, 2023 was approximately
                                            $7.6 million. It appears that you will miss your 2023 revenue projection. Please update your
                                            disclosure in Liquidity and Capital Resources, and elsewhere, to provide updated information
                                            about the company&rsquo;s financial position and further risks to the business operations
                                            and liquidity in light of these circumstances.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully informs the Staff that there are no changes to its 2023 revenue projection. In addition, the Company respectfully
advises the Staff that it has revised the disclosure on pages&nbsp;80&ndash;81 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Liquidity and Capital Resources, page&nbsp;75</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>6.</B></TD><TD STYLE="text-align: justify"><B>In light of the significant
                                            number of redemptions and the unlikelihood that the company will receive significant proceeds
                                            from exercises of the warrants because of the disparity between the exercise price of the
                                            warrants and the current trading price of the common stock, expand your discussion of capital
                                            resources to address any changes in the company&rsquo;s liquidity position since the business
                                            combination.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on pages&nbsp;81&ndash;82 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>7.</B></TD><TD STYLE="text-align: justify"><B>We note your disclosure that
                                            this offering involves the potential sale of a substantial portion of shares for resale and
                                            that such sales could impact the market price of the company&rsquo;s common stock. Please
                                            expand your disclosure to highlight the fact that a number of beneficial owners of more than
                                            5% will be able to sell all of their shares for so long as the registration statement of
                                            which this prospectus forms a part is available for use. In providing this disclosure, please
                                            include the number of beneficial owners of more than 5% of your shares that are participating
                                            in the offering.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on page&nbsp;82 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission<BR>
 October&nbsp;18, 2023 <BR>
Page&nbsp;Four &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>8.</B></TD><TD STYLE="text-align: justify"><B>Please revise to update your
                                            disclosures throughout the filing and address areas that appear to need updating or that
                                            present inconsistencies. Non-exclusive examples of areas where disclosure should be updated
                                            are as follows:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>To
                                            the extent applicable, revise the risk factors and other areas of the document to clarify
                                            the current stage of clinical development for your product candidates, and whether you have
                                            made any determination with respect to seeking expedited approval pathways or orphan drug
                                            status (pages&nbsp;13, 29-31, 96 and 98-103). We note the product pipeline in the investor
                                            presentation submitted with your Form&nbsp;8-K filed September&nbsp;1, 2023, does not correspond
                                            with the disclosure on page&nbsp;98;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Update
                                            the disclosure regarding the CARES Act, and the status of related legislation (pages&nbsp;35-36);</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Update
                                            the status of your patents and patent applications, which currently are stated as of July&nbsp;16,
                                            2023, and your progress in notifying certain foreign patent offices of your ownership of
                                            foreign patent rights related to SD-101 (pages&nbsp;44-45 and 48 and 110-113);</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Update
                                            the disclosure regarding the impact of new tax laws and management's remediation plans regarding
                                            the material weaknesses in your internal controls (page&nbsp;55);</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Update
                                            the risk factors related to the market for your securities and price volatility (page&nbsp;56);</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Revise
                                            to clarify that your warrants are exercisable (page&nbsp;59);</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Revise
                                            the risk factors to clarify that your current charter contains an exclusive forum provision,
                                            rather than it &quot;will provide&quot; that federal district courts will be the sole and
                                            exclusive forum (page&nbsp;62);</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Update
                                            the recent developments on page&nbsp;68; and</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>Please
                                            update the status of the transactions described in &quot;Certain Relationships and Related
                                            Party Transactions,&quot; beginning on page&nbsp;155, to the extent the transactions do not
                                            reflect the effects of the business combination.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on pages&nbsp;7&ndash;8, 10, 13, 19, 22, 32, 37, 42, 45&ndash;46,
55&ndash;59, 62&ndash;64, 72, 94, 99, 103, 105&ndash;108, 111, 113, 115&ndash;117 and 161&ndash;163 of Amendment No.&nbsp;2. The Company
also respectfully advises the Staff that there have not been any changes to its determinations with respect to seeking expedited approval
pathways or orphan drug status.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>9.</B></TD><TD STYLE="text-align: justify"><B>Please revise the first paragraph
                                            on the cover page, and the prospectus generally, to remove the registration of these private
                                            placement shares:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>&quot;up
                                            to 4,933,333 shares of Common Stock that are issuable upon the exercise of 4,933,333 warrants
                                            (the &ldquo;Private Placement Warrants&rdquo;) held by MedTech Acquisition Sponsor LLC, a
                                            Delaware limited liability company (the &ldquo;Sponsor&rdquo;), originally issued in a private
                                            placement in connection with the initial public offering of MedTech Acquisition Corporation
                                            (&ldquo;MTAC&rdquo;),&quot; and</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="text-align: justify"><B>&quot;up
                                            to 1,000,000 shares of Common Stock that are issuable upon the exercise of 1,000,000 conversion
                                            warrants issuable upon the conversion of the promissory note issued by MTAC to the Sponsor
                                            for working capital requirements and payment of certain expenses in connection with a potential
                                            business combination transaction (the &ldquo;Conversion Warrants&rdquo; . . .).&quot;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm2324982d9_correspimg001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission<BR>
 October&nbsp;18, 2023 <BR>
Page&nbsp;Five &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>For guidance, please refer to Securities
Act Section&nbsp;5 Compliance and Disclosure Interpretation (&quot;C&amp;DI&rdquo;) 139.09.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">With respect to the shares of Common
Stock that are issuable upon the exercise of the Private Placement Warrants, the Company acknowledges the Staff&rsquo;s comment and respectfully
advises the Staff that the private placement for the Private Placement Warrants occurred in December&nbsp;2020, and the sale of the Private
Placement Warrants was made pursuant to the exemption from registration contained in Section&nbsp;4(a)(2)&nbsp;of the Securities Act.
The terms of the Private Placement Warrants provide that the Private Placement Warrants cannot be transferred, assigned or sold until
30 days after the Business Combination (except in limited circumstances). On August&nbsp;10, 2023, the Company consummated the Business
Combination. At the time of issuance of the Private Placement Warrants, the holders did not commit to exercise the Private Placement
Warrants and purchase the shares of Common Stock underlying such warrants. Upon the closing of MTAC&rsquo;s initial public offering in
December&nbsp;2020, the Private Placement Warrants were not immediately exercisable (i.e., were not known to be exercisable within one
year of the issuance date). The holders will make a separate investment decision if they choose to exercise the Private Placement Warrants
following the Business Combination, which closed more than one year after the original issuance of such Private Placement Warrants. As
a result, the Company believes C&amp;DI 139.09 does&nbsp;not&nbsp;apply&nbsp;to the shares of Common Stock issuable upon exercise of
the Private Placement Warrants, and the Company can register the primary issuance of the Common Stock issuable upon exercise of the Private
Placement Warrants on Amendment No.&nbsp;2. Furthermore, the Company is aware of precedents for registering the primary issuance by an
issuer upon exercise by a warrant holder of private placement warrants with substantially similar terms issued in connection with a special
purpose acquisition company&rsquo;s initial public offering. See e.g. Rigetti Computing,&nbsp;Inc. (File No.&nbsp;333-263798), Lucid
Group,&nbsp;Inc. (File No.&nbsp;333-258348), and Grindr Inc. (File No.&nbsp;333-268782).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">With respect to the shares of Common
Stock that are issuable upon the exercise of the Conversion Warrants, the Company acknowledges the Staff&rsquo;s comment and respectfully
advises the Staff that the Company believes that it can register the original issuance of shares issuable upon exercise of the Conversion
Warrants that are held by a holder that did not receive the Conversion Warrants in the original private placement of the Conversion Warrants.
The Company has revised the disclosure on the cover page&nbsp;and pages&nbsp;4 and 198 of Amendment No.&nbsp;2 to remove the primary
issuance of up to 1,000,000 shares of Common Stock that are issuable upon the exercise of the Conversion Warrants by the initial holder
and instead register the primary issuance of shares of Common Stock upon the exercise of 1,000,000 Conversion Warrants by a warrant holder
other than the initial holder following a transfer of the Conversion Warrants. Each whole Conversion Warrant entitles the registered
holder to purchase one share of the Company&rsquo;s Common Stock at a price of $11.50 per share, subject to certain adjustments, beginning
30 days after the closing of the Business Combination, provided in each case that the Company has an effective registration statement
under the Securities Act, covering the shares of Common Stock issuable upon exercise of the Conversion Warrants and a current prospectus
relating to them is available (or the Company permits holders to exercise their Conversion Warrants on a cashless basis under the circumstances
specified in the Warrant Agreement) and such shares are registered, qualified or exempt from registration under the securities, or blue
sky, laws of the state of residence of the holder. Furthermore, the Company is aware of precedents for registering the original issuance
by an issuer upon exercise by a warrant holder other than the initial holder following a transfer of warrants that were immediately exercisable
(i.e., within one year of the issuance date of the warrants). See e.g. Hyliion Holdings Corp. (File No.&nbsp;333-249649) and America
West Holdings Corporation (File No.&nbsp;333-88588, described below:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm2324982d9_correspimg001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission<BR>
 October&nbsp;18, 2023 <BR>
Page&nbsp;Six &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>Hyliion Holdings Corp.
(&ldquo;Hyliion&rdquo;) (File No.&nbsp;333-249649)</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In the registration statement on Form&nbsp;S-1
filed on November&nbsp;23, 2020 by Hyliion Holdings Corp. (File No.&nbsp;333-249649), the issuer registered for resale &ldquo;up to 875,000
shares of Common Stock that are issuable upon the exercise of 875,000 warrants (the &ldquo;Forward Purchase Warrants&rdquo; and together
with the Private Placement Warrants, the &ldquo;Private Warrants&rdquo;) originally issued in a private placement at the closing of the
Business Combination (as defined below) by the holders thereof other than the initial holder&rdquo;, which refers to the Atlas Point
Fund (&ldquo;Atlas&rdquo;) warrant and Atlas as the initial holder, as indicated later in the registration statement, &ldquo;up to 875,000&nbsp;shares
of Common Stock that are issuable upon the exercise of the Forward Purchase Warrants by the holders thereof other than Atlas Point Fund.&rdquo;
The Atlas warrant was immediately exercisable (i.e., within one year of the issuance date of the Atlas warrant) because it was issued
on October&nbsp;1, 2020 and was exercisable at any time for a period of ten years from the initial issuance date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>America West Holdings
Corporation (&ldquo;America West&rdquo;) (Registration No.&nbsp;333-88588)</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In the registration statement on Form&nbsp;S-3
filed on August&nbsp;8, 2020 by America West (Registration No.&nbsp;333-88588), the issuer registered for resale &ldquo;the class B common
stock issuable upon conversion of the notes or exercise of any of the warrants. In addition, this prospectus covers the issuance of class
B common stock upon the exercise of the warrant by the holders other than the initial holder.&rdquo;, which refers to the Air Transportation
Stabilization Board (&ldquo;ATSB&rdquo;) warrant and ASTB as the initial holder, as indicated later in the registration statement, &ldquo;[t]he
issuance by Holdings of shares of class B common stock upon exercise of the ATSB warrant by holders other than the ATSB.&rdquo; The ASTB
warrant was immediately exercisable (i.e., within one year of the issuance date of the ASTB warrant) because it was issued on January&nbsp;18,
2022 and was exercisable at any time for a period of ten years from the initial issuance date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>10.</B></TD><TD STYLE="text-align: justify"><B>The company seeks to register
                                            &quot;(c)&nbsp;up to 15,575,001 shares of Common Stock issued pursuant to that Agreement
                                            and Plan of Merger, dated as of November&nbsp;11, 2022, as amended on April&nbsp;4, 2023,
                                            May&nbsp;13, 2023 and July&nbsp;5, 2023, by and among MTAC, MTAC Merger Sub,&nbsp;Inc. and
                                            TriSalus Operating Life Sciences,&nbsp;Inc. ('Legacy TriSalus') to certain former equityholders
                                            of Legacy TriSalus,&quot; as noted in the second paragraph on the cover page. As TriSalus
                                            merged into the SPAC merger subsidiary, these affiliates are deemed to be underwriters, and
                                            must set a price at which the shares will be sold pursuant to the prospectus. Refer to Securities
                                            Act Rule&nbsp;145(c). Please revise the prospectus accordingly.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on the cover page&nbsp;and page&nbsp;199 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>11.</B></TD><TD STYLE="text-align: justify"><B>We note the disclosure on
                                            page&nbsp;167 regarding the &quot;number of PIPE shares <I>registered for sale</I> to each
                                            Selling Shareholder holding Series&nbsp;A Convertible Preferred stock.&quot; As you are not
                                            registering the sale to each Selling Shareholder, please revise this disclosure to be consistent
                                            with the cover page.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company respectfully advises the Staff that it has revised the disclosure on page&nbsp;172 of Amendment No.&nbsp;2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission<BR>
 October&nbsp;18, 2023 <BR>
Page&nbsp;Seven &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">***</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Please
contact Carlos Ramirez at (858) 550-6157 or at </FONT><U>cramirez@cooley.com</U> or Matthew T. Browne at (858) 550-6045 or at <U>mbrowne@cooley.com
</U>with any questions or comments regarding the Company&rsquo;s response to the Staff&rsquo;s Comments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Sincerely</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Cooley LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Carlos Ramirez &nbsp; &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Mary Szela - TriSalus Life Sciences,&nbsp;Inc.</TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Matthew T. Browne - Cooley LLP</TD></TR>
                                                                                                                       </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cooley LLP 10265 Science Center Drive San Diego,
CA 92121-1117<BR>
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
