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