TriSalus Life Sciences, Inc.
6272 W. 91st Ave.
Westminster, Colorado 80031
December 21, 2023
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F. Street N.E.
Washington, D.C. 20549-3010
Attention: Juan Grana, Abby Adams
| Re: | TriSalus Life Sciences, Inc. |
| Amendment No. 3 to Registration Statement on Form S-1 | |
| File No. 333-274292 |
Ladies and Gentlemen:
TriSalus Life Sciences, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Amendment No. 3 to Registration Statement on Form S-1 to become effective on Tuesday, December 26, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes Carlos Ramirez of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Carlos Ramirez of Cooley LLP, counsel to the Registrant, at (858) 550-6157.
[Signature Page Follows]
| Very truly yours, | ||
| TRISALUS LIFE SCIENCES, INC. | ||
| By: | /s/ Mary Szela | |
| Name: Mary Szela | ||
| Title: Chief Executive Officer | ||
| cc: | Carlos Ramirez, Cooley LLP |
| Matthew T. Browne, Cooley LLP |
[COMPANY SIGNATURE PAGE TO ACCELERATION REQUEST]