February 11, 2022

 

Securities and Exchange Commission

100 F. Street, NE

Washington, D.C. 20549

 

	Re:	Blue Water Vaccines, Inc.
		Registration Statement on Form S-1
		File No. 333-260137

 

VIA EDGAR

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Boustead Securities, LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m., Washington D.C. time, on Friday, February 11, 2022, or as soon thereafter as practicable.

 

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated February 8, 2022 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

 

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

 

[Signature Page Follows]

 

 

	Boustead Securities, LLC
	By:	/s/ Keith Moore
	Name:	Keith Moore
	Title:	CEO