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CORRESP
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CAPRICOR THERAPEUTICS, INC.

8840 Wilshire Blvd., 2nd Floor

Beverly Hills, CA 90211

June 4, 2014

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Mr. Jeffrey P. Riedler

    Assistant Director

    Re:
    Capricor Therapeutics, Inc.

    Registration Statement on Form S-1

    Registration No. 333-195385

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, Capricor Therapeutics, Inc., a Delaware corporation (the “Registrant”),
hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1, as amended by that certain
Amendment No. 1 to Form S-1 (File No. 333-195385) of the Registrant (as so amended, the “Registration Statement”)
be accelerated so that it will be declared effective at 5:00 p.m., Washington D.C. time, on June 6, 2014 or as soon thereafter
as may be practicable.

The Registrant hereby
confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act
of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. The Registrant
hereby acknowledges that:

 · should the Securities and Exchange Commission (the “Commission”) or the
staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission
from taking any action with respect to the Registration Statement;

 · the action of the Commission or the staff, acting pursuant to delegated authority, in declaring
the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and

 · the Registrant may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The undersigned respectfully
requests that it be notified of the effectiveness of the Registration Statement by telephone call to our outside counsel, Paul
Hastings LLP, by calling Robert R. Carlson at (650) 320-1830. The Registrant hereby authorizes Mr. Carlson to orally modify or
withdraw this request for acceleration.

Please also provide
a copy of the Commission’s order declaring the Registration Statement effective to Mr. Carlson via email to robcarlson@paulhastings.com
or facsimile to (650) 320-1930 and via mail c/o Paul Hastings LLP, 1117 S. California Avenue, Palo Alto, CA 94304.

    Sincerely,

    CAPRICOR THERAPEUTICS, INC.

    By:
    /s/ Karen G. Krasney

    Karen G. Krasney

    Executive Vice President, General Counsel

    cc:
    Robert R. Carlson, Esq. (Paul Hastings LLP)