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SEC Comment Letter for MESOBLAST LTD (MESO, MEOBF) (CIK 0001345099) (MESO) — Dec 18, 2024

MESOBLAST LTD (MESO, MEOBF) (CIK 0001345099)
Date: Dec. 18, 2024 · CIK: 0001345099 · Accession: 0000000000-24-013982

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File numbers found in text: 333-283799

Date
December 18, 2024
Author
Silviu Itescu
Form
UPLOAD
Company
MESOBLAST LTD (MESO, MEOBF) (CIK 0001345099)

Letter

December 18, 2024 Silviu Itescu Chief Executive Officer Mesoblast Limited Level 38, 55 Collins Street Melbourne, VIC 3000, Australia Re:Mesoblast Limited Registration Statement on Form F-3 Filed December 13, 2024 File No. 333-283799 Dear Silviu Itescu: 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 Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Andrew Reilly

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December 18, 2024
Silviu Itescu
Chief Executive Officer
Mesoblast Limited
Level 38, 55 Collins Street
Melbourne, VIC 3000, Australia
Re:Mesoblast Limited
Registration Statement on Form F-3
Filed December 13, 2024
File No. 333-283799
Dear Silviu Itescu:
            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 Chris Edwards at 202-551-6761 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Andrew Reilly