United States securities and exchange commission logo September 7, 2022 Joseph Hernandez Chief Executive Officer Blue Water Vaccines Inc. 201 E. Fifth Street, Suite 1900 Cincinnati, OH 45202 Re: Blue Water Vaccines Inc. Registration Statement on Form S-1 Filed August 29, 2022 File No. 333-267142 Dear Mr. Hernandez: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jessica Yan, Esq.