SURMODICS INC — Capital/Financing Update 2023

May 19, 2023

CORRESP 1 filename1.htm CORRESP

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:
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