Correspondence 0001104659-23-052082 from Carisma Therapeutics Inc. (CARM) (CIK 0001485003) (CARM)
Carisma Therapeutics Inc. (CARM) (CIK 0001485003)
Date: April 28, 2023 · CIK: 0001485003 · Accession: 0001104659-23-052082
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File numbers found in text: 333-271296
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CORRESP
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CARISMA THERAPEUTICS
INC.
3675 Market Street, Suite
200
Philadelphia, PA 19104
April 28, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Carisma Therapeutics Inc.
Registration Statement on Form S-3
File No. 333-271296
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Carisma Therapeutics Inc. (the “Registrant”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-271296), so that it
may become effective at 4:30 p.m. Eastern Time on May 2, 2023, or as soon thereafter as practicable, or at such later time as the Registrant
or its counsel may orally request via telephone call to the staff.
Very truly yours,
CARISMA THERAPEUTICS INC.
By:
/s/ Steven Kelly
Name:
Steven Kelly
Title:
President and Chief Executive Officer
cc:
Brian A. Johnson
Wilmer Cutler Pickering Hale and Dorr LLP