Surmodics, Inc.

9924 West 74th Street

Eden Prairie, Minnesota 55344

 

May 19, 2023

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re:	Surmodics, Inc.
	Registration Statement on Form S-3
	File No. 333-271874

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Surmodics, Inc. hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Daylight Time on May 26, 2023, or as soon thereafter as possible.

 

	Very truly yours,
	SURMODICS, inc.
	By:	/s/ Gordon S. Weber
	Name:	Gordon S. Weber
	Title:	Senior Vice President of Legal, General Counsel and Secretary

 

 

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